Easy Flux Polymers Private Limited ., In re
Date: December 16, 2025
Subject Matter
Biodegradable Bags Classified Under HSN 39232990 Attract 5% GST Subject to Actual Biodegradability
Summary
The Authority for Advance Ruling classified the applicant's biodegradable/compostable bags under HSN 39232990. It held that these bags would attract a concessional 5% GST rate if they are genuinely biodegradable, as per Notification No. 9/2025-Centra…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions…