Seeks to further amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017], to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. - 27/2019-STATE TAX (RATE) - Assam SGST
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GST rate amendment changes Assam's goods schedule by deleting entries, adding packaging bags and bulk containers at a higher rate. Assam SGST rate notification further amends the goods rate schedule by omitting specified entries from Schedule II at 6% and inserting new entries in Schedule III at 9% for woven and non-woven bags and sacks used for packing goods, and flexible intermediate bulk containers. The amendment is made on the recommendation of the GST Council and is deemed to have come into force from 1 January 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendment changes Assam's goods schedule by deleting entries, adding packaging bags and bulk containers at a higher rate.
Assam SGST rate notification further amends the goods rate schedule by omitting specified entries from Schedule II at 6% and inserting new entries in Schedule III at 9% for woven and non-woven bags and sacks used for packing goods, and flexible intermediate bulk containers. The amendment is made on the recommendation of the GST Council and is deemed to have come into force from 1 January 2020.
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