https://www.taxtmi.com/caselaws?id=790497 Classification of biodegradable bags depends on material composition: bags made from polymer or compostable plastics fall under Chapter 39, while bags made from paper fall under Chapter 48. The Authority noted that its classification jurisdiction does not extend to a scientific or technical determination of biodegradability or compostability. Entry No. 319 of Schedule I to Notification No. 9/2025-Central Tax (Rate) grants a 5% concessional rate for paper sacks/bags and biodegradable bags under Chapters 39 and 48, but that benefit applies only where the supplied bags strictly answer the description of biodegradable bags; otherwise, the general rate for plastic bags applies. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790497 Classification of biodegradable bags depends on material composition: bags made from polymer or compostable plastics fall under Chapter 39, while bags made from paper fall under Chapter 48. The Authority noted that its classification jurisdiction does not extend to a scientific or technical determination of biodegradability or compostability. Entry No. 319 of Schedule I to Notification No. 9/2025-Central Tax (Rate) grants a 5% concessional rate for paper sacks/bags and biodegradable bags under Chapters 39 and 48, but that benefit applies only where the supplied bags strictly answer the description of biodegradable bags; otherwise, the general rate for plastic bags applies. Case-Laws GST Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790497