GST rate amendment: reclassification moves certain packing bags and bulk containers into a higher state tax bracket effective January. Amendment omits S. Nos. 80AA and 171A from Schedule II (6%) and inserts two entries into Schedule III (9%) for woven and non-woven polyethylene or polypropylene bags and sacks (HSN 3923 or 6305) and for flexible intermediate bulk containers (HSN 6305 32 00). The notification, issued under the State GST Act, takes effect on the first day of January, 2020, and references the principal notification and its prior amendment.
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GST rate amendment: reclassification moves certain packing bags and bulk containers into a higher state tax bracket effective January.
Amendment omits S. Nos. 80AA and 171A from Schedule II (6%) and inserts two entries into Schedule III (9%) for woven and non-woven polyethylene or polypropylene bags and sacks (HSN 3923 or 6305) and for flexible intermediate bulk containers (HSN 6305 32 00). The notification, issued under the State GST Act, takes effect on the first day of January, 2020, and references the principal notification and its prior amendment.
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