Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting - 26/2019 - Integrated GST (IGST) Rate
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GST rate amendment shifts specified polyethylene and polypropylene packaging items into a higher integrated tax rate, effective after notification. Amendment to the IGST rate notification omits certain entries from the lower-rate schedule and inserts specified packaging items into the higher-rate schedule, identifying woven and non woven bags and sacks of polyethylene or polypropylene strips (whether or not laminated) used for packing goods, and flexible intermediate bulk containers under their tariff headings. The Central Government acts on GST Council recommendations and the changes take effect on the first day of January following the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendment shifts specified polyethylene and polypropylene packaging items into a higher integrated tax rate, effective after notification.
Amendment to the IGST rate notification omits certain entries from the lower-rate schedule and inserts specified packaging items into the higher-rate schedule, identifying woven and non woven bags and sacks of polyethylene or polypropylene strips (whether or not laminated) used for packing goods, and flexible intermediate bulk containers under their tariff headings. The Central Government acts on GST Council recommendations and the changes take effect on the first day of January following the notification.
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