GST classification of plastic packing articles attracts a specified applicable schedule tax rate with defined exceptions and amendments. Taxation applies to articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics under the applicable schedule at GST @ 18% until 21-09-2025, subject to the exclusion of items covered by the specified entry in Schedule II; the rate provision was amended by Notification No. 14/2019-IGST (Rate) dated 30-9-2019, effective 1-10-2019, replacing the prior description for rate application.