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<h1>Edible mixtures of vegetable fats or oils taxed at 5% IGST or 2.5% each for CGST and SGST/UTGST.</h1> Goods classified under Schedule 1 are subject to an Integrated Goods and Services Tax (IGST) rate of 5% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 2.5% each. This applies to edible mixtures or preparations of vegetable fats or oils, or fractions thereof, excluding those classified under heading 1516.