In re Pradeep Verma (GST AAR Rajasthan)
Date: February 26, 2026
Subject Matter
Biodegradable Bags Classified Under HSN 39232990 and Eligible for 5% GST Rate Conditionally
Summary
The Authority for Advance Ruling held that bio compostable carry bags are classifiable under HSN 39232990. The supply of these bags is conditionally allowed to attract GST at 5%, provided they are scientifically determined to be biodegradable, a dete…
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…