Notification No.27/2019-Central Tax (Rate) [F.No.354/201/2019-TRU]Dated. 30.12.2019–
The principal notification No.1/2017-Central 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. 673(E), dated the 28th June, 2017 and last amended by Notification No. 27/2019-Central Tax(Rate) dated 30.12.2019
Government Of India Ministry Of Finance
(Department of Revenue)
[F.No.354/201/2019-TRU] Dated. 30.12.2019
G.S.R……(E).— 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,—
- in Schedule II – 6%, serial numbers 80AA and 171A and the entries relating thereto shall be omitted;
- in Schedule III – 9%, after serial number 163A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| “163B | 3923 or 6305 | Woven and non-woven bags and s a c k s o f p o l y e t h y l e n e o r polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods; |
| 163C | 6305 32 00 | F l e x i b l e i n t e r m e d i a t e b u l k containers” . |
- This notification shall come into force on the 1.1.2020.
(Gunjan Kumar Verma)
***