Notification No. 26/2019
Date: December 30, 2019
Subject: Amendment to Notification No. 1/2017–Integrated Tax (Rate) rationalising rates on packing materials.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by omitting certain entries from Schedule II (12%) and inserting woven and non-woven bags and flexible intermediate bulk containers under Schedule III (18%). The amendment rationalises GST rates on packaging materials.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).