GST Notification 27/2019 for Woven & Non-Woven Bags and Sacks of Polyethylene

Circulars released on 30 December 2019 show increase in the GST rates on woven and non-woven bags plus the sacks of polyethene. The changes were recommended in the 38th GST council meeting related to the items falling under HSN 3923/6305.

As a result of recommendations by the council, the Central Government made the amendments and released it through the notification saying that GST slab rates Grab the information of revised GST slab rates on consumer products in India, Although the GST council finalized the slab rates like 5%, 12%, 18% and 28%. Read More on woven and non-woven bags plus the sacks of polyethene have been shifted to 18% GST slab from earlier 12% slab including the Flexible Intermediate Bulk Containers (FIBC). Such items fall under HSN 3923/6305.

Such amendments are conferred for implementation by:

• Sub section (1) of section 9 and sub-sec (5) of sec 15 of CGST Act 2017
• Sub section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017
• Sub section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017

Please Note

• The current UT GST and CGST rate on items under HSN 3923/6305 is 6%. UT GST and CGST rates of items under HSN 3923/6305 from 1 January 2020 will be 9%
• The current IGST rates on items under HSN 3923/6305 is 12%. IGST rates of items under HSN 3923/6305 from 1st January 2020 will be 18%

The amendments are by law effective from 1st January 2020.

Below the Notification Regarding Woven & Non-Woven Bags

• Central Tax Rate Notification in 2019
• Integrated Tax Rate Notification in 2019
• 2019 Union Territory Tax Rate Notifications