https://www.taxtmi.com/caselaws?id=786917 Polymer-made biodegradable/compostable shopping bags are classed by material and description and therefore fall under Chapter 39, Heading 3923 29 90. A concessional 5% rate under Entry 319 of Notification No. 9/2025-Central Tax (Rate) applies only where the goods satisfy the notified condition of biodegradability; entitlement is conditional on the product being demonstrably biodegradable. Determination of biodegradability is a technical/environmental question outside the advance-ruling authority's competence and requires authoritative scientific verification before the concessional rate can be confirmed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 21 Feb 2026 09:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786917 Polymer-made biodegradable/compostable shopping bags are classed by material and description and therefore fall under Chapter 39, Heading 3923 29 90. A concessional 5% rate under Entry 319 of Notification No. 9/2025-Central Tax (Rate) applies only where the goods satisfy the notified condition of biodegradability; entitlement is conditional on the product being demonstrably biodegradable. Determination of biodegradability is a technical/environmental question outside the advance-ruling authority's competence and requires authoritative scientific verification before the concessional rate can be confirmed. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786917