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<h1>Dairy products like butter and ghee taxed at 12% IGST or 6% CGST plus 6% SGST/UTGST under Schedule 2.</h1> Goods such as butter, ghee, butter oil, and other fats or oils derived from milk, including dairy spreads, are subject to a tax rate under Schedule 2. The applicable tax rate is either an Integrated Goods and Services Tax (IGST) of 12% or a combination of Central Goods and Services Tax (CGST) at 6% plus State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 6%.