https://www.taxtmi.com/caselaws?id=802419 Compostable polymer-based or biodegradable plastic substitute carry bags fall under residual HSN 39269099 in Chapter 39 because preceding headings contain no specific entry for them. Biodegradable polymer-based bags within Chapter 39 qualify for the 5% GST rate under Entry 319 of Schedule I, subject to the validity of their claimed biodegradability. An interim test report recorded biodegradation of the tested sample, but other tests remained outstanding. en-us Thu, 29 Oct 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802419 Compostable polymer-based or biodegradable plastic substitute carry bags fall under residual HSN 39269099 in Chapter 39 because preceding headings contain no specific entry for them. Biodegradable polymer-based bags within Chapter 39 qualify for the 5% GST rate under Entry 319 of Schedule I, subject to the validity of their claimed biodegradability. An interim test report recorded biodegradation of the tested sample, but other tests remained outstanding. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802419