On 30th December 2019, the Central Board of Indirect Taxes and Customs has issued the notification in which the rates of the following items have been increased from 12% to 18% respectively to give effect to the recommendations of the 38th GST Council Meeting.
HSN – 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.
HSN – 6305 3200 – Flexible intermediate bulk containers”
To view and download the Notification 27-2019 – Central tax rate