GST rate change reclassifies woven plastic bags and flexible bulk containers, shifting them between tax rate categories effective January. Amendment to Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) omits serial numbers 80AA and 171A from Schedule II (6%) and inserts two entries into Schedule III (9%) covering woven and non-woven polyethylene/polypropylene bags and sacks used for packing, and flexible intermediate bulk containers; the amendment takes effect on 1 January 2020.
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Provisions expressly mentioned in the judgment/order text.
GST rate change reclassifies woven plastic bags and flexible bulk containers, shifting them between tax rate categories effective January.
Amendment to Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) omits serial numbers 80AA and 171A from Schedule II (6%) and inserts two entries into Schedule III (9%) covering woven and non-woven polyethylene/polypropylene bags and sacks used for packing, and flexible intermediate bulk containers; the amendment takes effect on 1 January 2020.
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