Central Tax (Rate) Notification No 27 of 2019 dt 30th December, 2019 under GST


Notification no 27/2019 Central Tax (Rate) date on 30th December, 2019, GST 



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. 

The extract of GST Notification No. 27/2019- Central Tax (Rate) is given below: 

Notification No. 27/2019- Central Tax (Rate), GST





(Department of Revenue) 

Notification No.27/2019-Central Tax (Rate) 

New Delhi, the 30th December, 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, -


(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: -



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;





6305 32 00

Flexible intermediate bulk containers”.




 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-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 was last amended by notification No. 14/2019-Central Tax(Rate), dated the 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 709(E), dated the 30th September, 2019.



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