GST rate revision shifts specified packaging goods from six percent to nine percent under the amended Assam schedule. GST rate on specified goods was revised by omitting certain entries from Schedule II (6%) and inserting new entries in Schedule III (9%) for woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, and flexible intermediate bulk containers. The amendment was made in accordance with the GST Council's recommendations and was effective from 1 January 2020.