In re Easy Flux Polymers Private Limited (GST AAAR Rajasthan)
Date: April 1, 2026
Subject Matter
Advance Ruling Authority Lacks Jurisdiction to Determine Biodegradability of Products for Concessional GST Rate
Summary
The Appellate Authority for Advance Ruling (AAAR), Rajasthan, has dismissed the appeal, upholding the AAR's order. The AAAR concurred that advance ruling authorities lack jurisdiction to conclusively determine the biodegradability or compostability o…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017. The provisions of Central GST Act. 2017 and the Rajasthan GST Act, 2017 are pari-materia barring a few exceptions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the…