Notification No 26/2019 Integrated Tax (Rate) GST Rates from 01.01.2020 on Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

By | December 31, 2019
(Last Updated On: December 31, 2019)

Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.26/2019-Integrated Tax (Rate)
New Delhi, the 30th December, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section
15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue),
No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th
June, 2017, namely:-

In the said notification, –
(a) in Schedule II – 12%, serial numbers 80AA and 171A and the entries relating thereto
shall be omitted;
(b) in Schedule III – 18%, after serial number 163A and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely: –

“163B3923 or 6305Woven and non-woven bags and sacks of
polyethylene or polypropylene strips or the
like, whether or not laminated, of a kind used
for packing of goods;
163C6305 32 00Flexible intermediate bulk containers”.

2. This notification shall come into force on the 1st day of January, 2020.

[F.No.354/201/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 666(E), dated the 28th June, 2017 and was last amended by notification No.
14/2019-Integrated Tax (Rate), dated the 30th September, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 710(E), dated the
30th September, 2019.

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