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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: -
| “163B |
3923 or 6305 |
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; |
| 163C |
6305 32 00 |
Flexible 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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