Case LawAdvance Ruling No. RAJ/AAR/2025-26/24
Sunita Kohli ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- March 26, 2026
- Type:
- Advance Ruling
- Members:
- Utkarsha, Akhedan Charan
Subject
Biodegradable Bags are Taxable at 5% if Certified as Biodegradable
Classification
Summary
The Authority for Advance Ruling (AAR) clarified the classification and GST rate for biodegradable bags. It held that while it lacks jurisdiction to determine if a product is biodegradable, if the bags are indeed biodegradable, they would be covered…
Judgement
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 provi…