Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Compostable polymer bags and packing materials made from PLA and PBAT blends are classifiable as plastic articles for the conveyance or packing of goods under heading 3923 2990, rather than as paper products under Chapter 48. Eligibility for the concessional GST rate applicable to biodegradable bags depends on compliance with the separate standards for biodegradable plastics, including IS 17899 T:2022 and the required CPCB certification. Certification as compostable under IS/ISO 17088 does not establish that the goods are biodegradable, particularly because the biodegradable-plastics standard excludes compostable plastics within that regime. Such compostable bags are therefore outside the concessional entry for paper sacks, bags and biodegradable bags.
Compostable polymer bags and packing materials made from PLA and PBAT blends are classifiable as plastic articles for the conveyance or packing of goods under heading 3923 2990, rather than as paper products under Chapter 48. Eligibility for the concessional GST rate applicable to biodegradable bags depends on compliance with the separate standards for biodegradable plastics, including IS 17899 T:2022 and the required CPCB certification. Certification as compostable under IS/ISO 17088 does not establish that the goods are biodegradable, particularly because the biodegradable-plastics standard excludes compostable plastics within that regime. Such compostable bags are therefore outside the concessional entry for paper sacks, bags and biodegradable bags.
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