GST rate amendment revises state schedule by removing specified bag classifications and adding woven bag and bulk container entries. Amendment to the State GST notification, effective 1 January 2020, omits serial numbers 80AA and 171A from Schedule II and inserts after serial 163A two entries in Schedule III identifying woven and non-woven polyethylene/polypropylene bags and sacks (headings 3923 or 6305) and flexible intermediate bulk containers (6305 32 00), pursuant to section 9(1) and section 15(5) of the Andhra Pradesh GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment revises state schedule by removing specified bag classifications and adding woven bag and bulk container entries.
Amendment to the State GST notification, effective 1 January 2020, omits serial numbers 80AA and 171A from Schedule II and inserts after serial 163A two entries in Schedule III identifying woven and non-woven polyethylene/polypropylene bags and sacks (headings 3923 or 6305) and flexible intermediate bulk containers (6305 32 00), pursuant to section 9(1) and section 15(5) of the Andhra Pradesh GST Act, 2017.
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