GST rate amendment updates classifications by removing certain entries and adding packaging and bulk container items. This amendment revises the Himachal Pradesh State Tax (Rate) notification by omitting S. No. 80AA and S. No. 171A from Schedule II (6%) and inserting two entries into Schedule III (9%): S. No. 163B for woven and non-woven polyethylene or polypropylene bags and sacks used for packing (HS 3923 or 6305) and S. No. 163C for flexible intermediate bulk containers (HS 6305 32 00). The notification is effective from 1 January 2020.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates classifications by removing certain entries and adding packaging and bulk container items.
This amendment revises the Himachal Pradesh State Tax (Rate) notification by omitting S. No. 80AA and S. No. 171A from Schedule II (6%) and inserting two entries into Schedule III (9%): S. No. 163B for woven and non-woven polyethylene or polypropylene bags and sacks used for packing (HS 3923 or 6305) and S. No. 163C for flexible intermediate bulk containers (HS 6305 32 00). The notification is effective from 1 January 2020.
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