https://www.taxtmi.com/caselaws?id=788211 Bio compostable carry bags made of polymer materials (including PBAT and PLA) are classifiable as articles for packing under Chapter 39, heading 3923, subheading 39232990 based on their material character. The concessional GST entry for "bio degradable bags" under the rate notification applies only where the supplied bags are demonstrably biodegradable; the advance ruling authority cannot itself resolve the scientific question of biodegradability and the concessional 5% rate is conditional on a technical determination by competent environmental or scientific authorities. If not biodegradable, the general Chapter 39 rate applies. en-us Fri, 27 Feb 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788211 Bio compostable carry bags made of polymer materials (including PBAT and PLA) are classifiable as articles for packing under Chapter 39, heading 3923, subheading 39232990 based on their material character. The concessional GST entry for "bio degradable bags" under the rate notification applies only where the supplied bags are demonstrably biodegradable; the advance ruling authority cannot itself resolve the scientific question of biodegradability and the concessional 5% rate is conditional on a technical determination by competent environmental or scientific authorities. If not biodegradable, the general Chapter 39 rate applies. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788211