As per the recommendations of the 38th GST Council Meeting, CBIC vide Notification No. 27/2019- Central Tax (Rate) dated December 30, 2019 further amended Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017, to change the rate of GST on following goods w.e.f. January 1, 2020:
- In Schedule II- 6%, following serial numbers and entries shall be omitted, namely:
|
S. No. |
Chapter/ Heading/ Sub-heading/ Tariff item |
Description of goods |
|
80AA |
3923 or 6305 |
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods |
|
171A |
6305 32 00 |
Flexible intermediate bulk containers |
- In Schedule III- 9% after serial number 163A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:
|
S. No. |
Chapter/ Heading/ Sub-heading/ Tariff item |
Description of goods |
|
163B |
6923 or 6305 |
Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods |
|
163C |
6305 32 00 |
Flexible intermediate bulk containers |
Read more at : http://cbic.gov.in/resources/htdocs-cbec/gst/notfctn-27-2019-cgst-rate-english.pdf
Similarly, Notification No. 26/2019-Integrated Tax (Rate) dated December 30, 2019 has been issued to further amend Notification No. 01/2017-Integrated Tax (Rate) dated June 28, 2017.
Similarly, Notification No. 27/2019-Union Territory Tax (Rate) dated December 30, 2019 has been issued to further amend Notification No. 01/2017- Union Territory Tax (Rate) dated June 28, 2017.