https://www.taxtmi.com/caselaws?id=796959 Compostable bags and packing materials made from Poly Lactic Acid and Poly Butylene Adipate Terephthalate are classified as plastic articles under Chapter 39, heading 3923 2990, because the materials are polymeric plastics rather than paper. Entry 319 of Schedule I to Notification No. 9/2025-Central Tax (Rate) grants the concessional GST rate only to biodegradable bags. Compostable-plastic certification under IS/ISO 17088 does not establish compliance with the separate standard and CPCB certification required for biodegradable plastics under IS 17899 T:2022. Consequently, compostable bags do not qualify as biodegradable bags or for the concessional GST rate. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 13 Aug 2026 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796959 Compostable bags and packing materials made from Poly Lactic Acid and Poly Butylene Adipate Terephthalate are classified as plastic articles under Chapter 39, heading 3923 2990, because the materials are polymeric plastics rather than paper. Entry 319 of Schedule I to Notification No. 9/2025-Central Tax (Rate) grants the concessional GST rate only to biodegradable bags. Compostable-plastic certification under IS/ISO 17088 does not establish compliance with the separate standard and CPCB certification required for biodegradable plastics under IS 17899 T:2022. Consequently, compostable bags do not qualify as biodegradable bags or for the concessional GST rate. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796959