Amendment in notification No 01-2017-State Tax to change the rate of GST on certain goods like woven and non-woven bags etc - 27/2019-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No.27/2019-State Tax (Rate) Dated the 31st December, 2019 Gujarat Goods and Services Tax Act, 2017 No.(GHN-128)GST-2019/S.9(1)(30)-TH: - In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-31)GST2017/S.9(1)(1)-TH dated the 30th June, 2017, Notification No.1/2017-State Tax (Rate), namely:- In the said notification, - A. in Schedule II - 6%, - (i) S. No. 80AA and the entries relating thereto shall be omitted; (ii) S. No. 171A and the entries relating thereto shall be omitted; B. in Schedule III - 9%, after S. No. 163A and entries relating thereto, the following S. Nos. 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. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.