https://www.taxtmi.com/caselaws?id=792591 Compostable plastic bags were treated as plastic articles under Chapter 39 notwithstanding their claimed biodegradable character, so the concessional entry for biodegradable bags could not be applied on that basis alone. The Appellate Authority held that biodegradability and compostability are scientific and technical questions to be determined by competent environmental authorities, not conclusively by a GST advance ruling forum under Section 97(2) of the CGST Act. As the records and certificates produced were insufficient to displace that technical assessment, the authority upheld the Advance Ruling and rejected the appeal, while noting that the GST field formation may obtain samples and testing for verification. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792591 Compostable plastic bags were treated as plastic articles under Chapter 39 notwithstanding their claimed biodegradable character, so the concessional entry for biodegradable bags could not be applied on that basis alone. The Appellate Authority held that biodegradability and compostability are scientific and technical questions to be determined by competent environmental authorities, not conclusively by a GST advance ruling forum under Section 97(2) of the CGST Act. As the records and certificates produced were insufficient to displace that technical assessment, the authority upheld the Advance Ruling and rejected the appeal, while noting that the GST field formation may obtain samples and testing for verification. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792591