GST INDIA Biz — Amendment to Notification No. 01/2017–CT (Rate) revising GST rates on woven and non-woven bags.

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).

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