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of <h1>GST on Woven and Non-Woven Polyethylene Bags Clarified: 18% IGST or 9% CGST/SGST.</h1> Woven and non-woven bags and sacks made from polyethylene or polypropylene strips, whether laminated or not, used for packing goods, are subject to GST. The applicable tax rates are IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. Clarifications on the classification and GST rates for these bags, including those laminated with BOPP, were provided in Circular No. 80/54/2018-GST dated December 31, 2018. These provisions were inserted by Notification No. 26/2019-Integrated Tax (Rate) and took effect on January 1, 2020.
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