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of <h1>Plastic Goods for Packing: 18% IGST or 9% CGST Plus SGST/UTGST; Excludes Serial 80AA, Effective Oct 1, 2019.</h1> Goods related to the conveyance or packing, made of plastics, including stoppers, lids, caps, and other closures, are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a Central Goods and Services Tax (CGST) rate of 9% combined with a State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This classification excludes items specified under serial number 80AA in Schedule II. The current tax rates have been effective since October 1, 2019, following an amendment made by Notification No. 14/2019-IGST (Rate).
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