Central Tax Notifications (Rate)

CGST Notification rate 27/2019

Title Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
Number 27/2019
Date 30-12-2019
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1) In exercise of the powers conferred by sub-section (1) of section 9 and 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-Central 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. 673(E), dated the 28th June, 2017, namely:-

In the said notification, –

(a) in Schedule II – 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted;

(b) in Schedule III – 9%, 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 1 st day of January, 2020.