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<h1>Tapioca and starch substitutes taxed at 5% IGST, plus 2.5% each for CGST and SGST/UTGST.</h1> Goods such as tapioca and its substitutes, prepared from starch and available in forms like flakes, grains, pearls, or siftings, are subject to a Goods and Services Tax (GST) rate of 5% under the Integrated Goods and Services Tax (IGST). Additionally, these goods incur a Central Goods and Services Tax (CGST) of 2.5% and a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) of 2.5%.