Notification No. 27/2019
Date: December 30, 2019
Subject: Amendment to Notification No. 01/2017–CT (Rate) revising GST rates on woven and non-woven bags.
Description:
This notification omits certain entries from the 6% schedule and inserts new entries under the 9% schedule for woven and non-woven bags and sacks of polypropylene or polyethylene and flexible intermediate bulk containers (FIBC). The amendment rationalises GST rates applicable to packaging materials.
Issued for earlier notification?
Yes — amends Notification No. 01/2017–Central Tax (Rate).