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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No.27/2019-Central Tax (Rate)
New Delhi, the 30
th
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 28
th
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 28
th
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 1
st
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 28
th
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 28
th
June, 2017 and was last amended by notification No. 14/2019-
Central Tax(Rate), dated the 30
th
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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