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Date: 2019-12-30 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 9 and sub section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document comprises three notifications from the Ministry of Finance, Department of Revenue, concerning amendments to the Central Goods and Services Tax (CGST) Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act. The amendments, recommended by the Council, pertain to tax rates and take effect on January 1, 2020. Key Points / Main Content: Amendments Common to all Three Notifications: * Omission: Serial numbers 80AA and 171A and related entries are removed from Schedule II. * Insertion: After serial number 163A in Schedule III, the following are added: * 163B: Woven and nonwoven bags and sacks of polyethylene or polypropylene strips (3923 or 6305). * 163C: Flexible intermediate bulk containers (6305 32 00). Central Tax Rate Notification (No. 27/2019): * Reference: Amends notification No. 1/2017-Central Tax Rate, dated June 28, 2017 (G.S.R. 673E). * Authority: Exercised under section 9(1) and section 15(5) of the CGST Act, 2017. Integrated Tax Rate Notification (No. 26/2019): * Reference: Amends notification No. 1/2017-Integrated Tax Rate, dated June 28, 2017 (G.S.R. 666E). * Authority: Exercised under section 5(1) of the Integrated Goods and Services Tax Act, 2017, read with section 15(5) of the CGST Act, 2017. Union Territory Tax Rate Notification (No. 27/2019): * Reference: Amends notification No. 1/2017-Union Territory Tax Rate, dated June 28, 2017 (G.S.R. 710E). * Authority: Exercised under section 7(1) of the Union Territory Goods and Services Tax Act, 2017 and section 15(5) of the CGST Act, 2017. Impact Analysis: Taxpayers/Businesses: * Impact: Changes in tax rates for specific goods (woven/nonwoven bags, flexible intermediate bulk containers) may affect pricing and profitability. * Action Required: Update accounting systems and pricing strategies to reflect the new tax rates effective January 1, 2020. Tax Authorities: * Impact: Need to implement and enforce the amended tax regulations. * Action Required: Update systems and provide guidance to taxpayers regarding the changes. Consumers: * Impact: Potential changes in the prices of goods subject to the amended tax rates. * Action Required: Be aware of potential price adjustments on affected goods.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A tax law in India, specifically Act 12 of 2017, governing central goods and services tax. Integrated Goods and Services Tax Act, 2017: A tax law in India, specifically Act 13 of 2017, governing integrated goods and services tax. Union Territory Goods and Services Tax Act, 2017: A tax law in India, specifically Act 14 of 2017, governing union territory goods and services tax. Ministry of Finance Department of Revenue: The department within the Indian government responsible for revenue collection and financial regulation. New Delhi: The capital city of India, where the notification was issued. Council: The Goods and Services Tax (GST) Council, a body responsible for making recommendations on GST-related matters. GUNJAN KUMAR VERMA: The Under Secretary who signed the notification. No.12017Central Tax Rate, dated the 28th June, 2017: Original notification which this notification amends
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 750] ubZ fnYyh] lkseokj] fnlEcj 30] 2019@ikS"k 9] 1941 No. 750] NEW DELHI, MONDAY, DECEMBER 30, 2019/PAUSHA 9, 1941 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय ((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वववव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 30 (cid:4)दस(cid:10)ब र, 2019 सससस..ंं..ंं 22227777////2222000011119999----ककककेेेे(cid:13)(cid:13)(cid:13)(cid:13)(cid:14)(cid:14)(cid:14)(cid:14)ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 999966661111((((अअअअ))))....————के(cid:14)(cid:15)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क! धारा 9 क! उपधारा (1) और धारा 15 क! उपधारा (5) के तहत &द’ शि)य* का &योग करत े .ए के(cid:14)(cid:15) सरकार, जीएसटी प/रषद क! िसफा/रश* के आधार पर भारत सरकार, िव’ मं2ालय (राज4व िवभाग) क! अिधसूचना सं8य ा 1/2017-के(cid:14)(cid:15)ीय कर (दर), (cid:4)दनांक 28 जून, 2017, िजसे सा.का.िन. 673(अ), (cid:4)दनांक 28 जनू , 2017 के तहत भारत के राजप2, असाधारण, के भाग II, ख:ड 3, उप-ख:ड (i) म > &कािशत (cid:4)कया गया था, म >और आग े भी िन(cid:10)न िलिखत संशोधन करती ह,ै यथाः- उ) अिधसूचना म>,- (क) अनुसूची II - 6% म,> Bम सं8 या 80 कक और 171क और उनसे संबंिधत &िविCय* का लोप (cid:4)कया जाएगा; (ख) अनुसूची III - 9% म>, Bम स8ं या 163क और उससे संबंिधत &िविCय* के पDच ात िन(cid:10)न िलिखत Bम सं8य ा और &िविCय* को अंत:4थ ािपत (cid:4)कया जाएगा, यथाः- (1) (2) (3) “163ख 3923 या 6305 पॉिलइथीलीन या पॉिल&ोपाइलीन ि4HIस और इसी &कार के &दाथJ से बने Kय ुितत और अK युितत बैNस और सैOस , चाह े ये लेिमनेटेड ह* या नहR, िजनका &योग व4त ुS क! पैTकग म > (cid:4)कया जाता हो; 163ग 6305 32 00 UलैिO सिबल इंटरमीिजएट बु(cid:6)क कंटेनस”V । 6733 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. यह अिधसूचना (cid:4)दनांक 01 जनवरी, 2020 से लागू होगी। [फा. सं. 354/201/2019-टीआरय]ू गुंजन कुमार वमा,V अवर सिचव ननननोोोोटटटटःःःः &धान अिधसूचना सं8 या 1/2017-के(cid:14)(cid:15)ीय कर (दर), (cid:4)दनांक 28 जून, 2017 को सा.का.िन. 673 (अ) (cid:4)दनाकं 28 जनू , 2017 के तहत भारत के राजप2, असाधारण, के भाग II, ख:ड 3 उप-ख:ड (i) म> &कािशत (cid:4)कया गया था और इसम > अंितम बार अिधसूचना सं8 या 14/2019-के(cid:14)(cid:15)ीय कर (दर), (cid:4)दनाकं 30 िसत(cid:10)ब र, 2019, सा.का.िन. 709(अ), (cid:4)दनाकं 30 िसत(cid:10) बर, 2019 को भारत के राजप2, असाधारण, के भाग II, ख:ड 3 उप-ख:ड (i) म> &कािशत (cid:4)कया गया था, के Zारा संशोधन (cid:4)कया गया ह ै। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th December, 2019 No. 27/2019-Central Tax (Rate) G.S.R. 961(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: - “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 Secy. 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 G.S.R. 709(E), dated the 30th September, 2019.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 30 (cid:4)दस(cid:10)ब र, 2019 सससस..ंं..ंं 22226666////2222000011119999----एएएएकककक(cid:18)(cid:18)(cid:18)(cid:18)ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 999966662222((((अअअअ))))....————एक!कृत माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 13) क! धारा 5 क! उप धारा (1) के तहत &द] त शि)य* का &योग करते .ए, के(cid:14) (cid:15)ीय माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 12) क! धारा 15 क! उप धारा (5) के साथ प/ठत, के(cid:14) (cid:15) सरकार, जीएसटी प/रषद क! िसफा/रश* के आधार पर एत_ारा, भारत सरकार, िव]त मं2ालय (राज4 व िवभाग) क! अिधसूचना सं8 या 1/2017-एक!कृत कर (दर), (cid:4)दनांक 28 जून, 2017, िजसे सा.का.िन. 666 (अ), (cid:4)दनांक 28 जनू , 2017 के तहत भारत के राजप2, असाधारण, के भाग II, खंड 3, उप-खड (i) म> &कािशत (cid:4)कया गया था, म> और आग े भी िन(cid:10) निलिखत संशोधन करती ह,ै यथा:- उ) अिधसूचना म>,- (क) अनुसूची II - 12% म,> Bम सं8य ा 80 कक और 171क और उनसे संबंिधत &िविCय* का लोप (cid:4)कया जाएगा; (ख) अनुसूची III - 18% म,> Bम सं8 या 163क और उससे संबंिधत &िविCय* के पDच ात िन(cid:10)न िलिखत Bम सं8य ा और &िविCय* को अंत:4थ ािपत (cid:4)कया जाएगा, यथाः- (1) (2) (3) “163ख 3923 या 6305 पॉिलइथीलीन या पॉिल&ोपाइलीन ि4HIस और इसी &कार के &दाथJ से बन े Kय िु तत और अK युितत बैNस और सैOस , चाह े ये लेिमनेटेड ह* या नहR, िजनका &योग व4त ुS क! पैTकग म > (cid:4)कया जाता हो; 163ग 6305 32 00 UलैिO सिबल इंटरमीिजएट बु(cid:6)क कंटेनस”V । 2. यह अिधसूचना (cid:4)दनांक 01 जनवरी, 2020 से लागू होगी। [फा. सं. 354/201/2019-टीआरय]ू गुंजन कुमार वमा,V अवर सिचव ननननोोोोटटटट :::: &धान अिधसूचना सं8य ा 1/2017-एक!कृत कर (दर), (cid:4)दनांक 28 जनू , 2017 को सा.का.िन. 666 (अ), (cid:4)दनांक 28 जून, 2017 के तहत भारत के राजप2, असाधारण, के भाग II, खंड 3, उप खंड (i) म> &कािशत (cid:4)कया गया था और इसम > अंितम बार अिधसूचना सं8य ा 14/2019-एक!कृत कर (दर), (cid:4)दनांक 30 िसत(cid:10)ब र, 2019, िजसे सा.का.िन. 710(अ), (cid:4)दनांक 30 िसत(cid:10)ब र, 2019 के तहत भारत के राजप2, असाधारण, के भाग II, खंड 3, उप खंड (i) म> &कािशत (cid:4)कया गया था, के Zारा संशोधन (cid:4)कया गया ह ै। NOTIFICATION New Delhi, the 30th December, 2019 No. 26/2019-Integrated Tax (Rate) G.S.R. 962(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;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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 Secy. 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. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ल ी, 30 (cid:4)दस(cid:10)ब र, 2019 सससस..ंं..ंं 22227777////2222000011119999----ससससघघंंघघंं रररराााा(cid:26)(cid:26)(cid:26)(cid:26)यय यय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 999966663333((((अअअअ))))....————संघ राa य माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 14) क! धारा 7 क! उप धारा (1) और के(cid:14) (cid:15)ीय माल एव ं सेवाकर अिधिनयम, 2017 (2017 का 12) क! धारा 15 क! उप धारा (5) के तहत &द]त शि)य* का &योग करते .ए, के(cid:14) (cid:15) सरकार, जीएसटी प/रषद क! िसफा/रश* के आधार पर, एत_ारा, भारत सरकार, िव]त मं2ालय (राज4 व िवभाग) क! अिधसूचना सं8 या 1/2017-संघ राaय कर (दर), (cid:4)दनांक 28 जनू , 2017, िजसे सा.का.िन. 710 (अ), (cid:4)दनांक 28 जून, 2017 के तहत भारत के राजप2, असाधारण, के भाग II, खंड 3, उप-खड (i) म> &कािशत (cid:4)कया गया था, म > और आगे भी िन(cid:10) निलिखत संशोधन करती ह,ै यथा:- उ) अिधसूचना म>,- (क) अनुसूची II - 6% म,> Bम सं8 या 80 कक और 171क और उनसे संबंिधत &िविCय* का लोप (cid:4)कया जाएगा; (ख) अनुसूची III - 9% म>, Bम स8ं या 163क और उससे संबंिधत &िविCय* के पDच ात िन(cid:10)न िलिखत Bम सं8य ा और &िविCय* को अंत:4थ ािपत (cid:4)कया जाएगा, यथाः- (1) (2) (3) “163ख 3923 या 6305 पॉिलइथीलीन या पॉिल&ोपाइलीन ि4HIस और इसी &कार के &दाथJ से बने Kय िु तत और अK युितत बैNस और सैOस , चाह े ये लेिमनेटेड ह* या नहR, िजनका &योग व4त ुS क! पैTकग म > (cid:4)कया जाता हो; 163ग 6305 32 00 UलैिO सिबल इंटरमीिजएट बु(cid:6)क कंटेनस”V । 2. यह अिधसूचना (cid:4)दनांक 01 जनवरी, 2020 से लागू होगी। [फा. सं. 354/201/2019-टीआरय]ू गुंजन कुमार वमा,V अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 ननननोोोोटटटटःःःः &धान अिधसूचना सं8 या 1/2017-संघ राaय कर (दर), (cid:4)दनांक 28 जून, 2017 को सा.का.िन. 710 (अ) (cid:4)दनाकं 28 जून, 2017 के तहत भारत के राजप2, असाधारण, के भाग II, ख:ड 3 उप-ख:ड (i) म> &कािशत (cid:4)कया गया था और इसम> अंितम बार अिधसूचना सं8 या 14/2019-संघ राaय कर (दर), (cid:4)दनाकं 30 िसत(cid:10)ब र, 2019, िजसे सा.का.िन. 711(अ), (cid:4)दनाकं 30 िसत(cid:10) बर, 2019 के तहत भारत के राजप2, असाधारण, के भाग II, ख:ड 3 उप-ख:ड (i) म> &कािशत (cid:4)कया गया था, के Zारा संशोधन (cid:4)कया गया ह ै। NOTIFICATION New Delhi, the 30th December, 2019 No. 27/2019-Union Territory Tax (Rate) G.S.R. 963(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) 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-Union Territory 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. 710(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: - “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 Secy. Note : The principal notification No.1/2017-Union Territory 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. 710(E), dated the 28th June, 2017 and was last amended by notification No. 14/2019-Union territory 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. 711(E), dated the 30th September, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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