GST rate adjustment reclassifies specified polyethylene/polypropylene bags and bulk containers, altering their applicable tax rate categories. Amendment omits S. No. 80AA and S. No. 171A from the 6% Schedule II and inserts woven and non woven polyethylene/polypropylene bags used for packing goods and flexible intermediate bulk containers into the 9% Schedule III; the notification is declared effective from the first day of January, 2020 under the West Bengal Goods and Services Tax Act, 2017.