GST classification of polypropylene woven and non woven bags was changed by omission, requiring reliance on circular guidance. The Schedule entry for woven and non woven polyethylene or polypropylene bags (including BOPP laminated variants) was omitted by Notification No.26/2019 Integrated Tax (Rate) dated 30 12 2019 w.e.f. 1 1 2020. Previously the entry described such bags used for packing of goods and attracted a 12% GST; classification and rate guidance is provided in paragraph 7 of Circular No.80/54/2018 GST. The entry had been amended earlier by Notification No.14/2019 Integrated Tax (Rate) dated 30 9 2019 w.e.f. 1 10 2019.
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GST classification of polypropylene woven and non woven bags was changed by omission, requiring reliance on circular guidance.
The Schedule entry for woven and non woven polyethylene or polypropylene bags (including BOPP laminated variants) was omitted by Notification No.26/2019 Integrated Tax (Rate) dated 30 12 2019 w.e.f. 1 1 2020. Previously the entry described such bags used for packing of goods and attracted a 12% GST; classification and rate guidance is provided in paragraph 7 of Circular No.80/54/2018 GST. The entry had been amended earlier by Notification No.14/2019 Integrated Tax (Rate) dated 30 9 2019 w.e.f. 1 10 2019.
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