Concessional 5% GST on Bags Applies If Product Is Biodegradable AAR Rajasthan

In re Pradeep Verma (GST AAR Rajasthan) The ruling was delivered by the Authority for Advance Ruling Rajasthan on an application filed by a GST-registered manufacturer engaged in producing biodegradable and compostable carry bags in Rajasthan. The application was filed under the provisions of the CGST Act 2017 , and the RGST Act, 2017, seeking clarity on the classification of the products and the applicable GST rate. The applicant operates a manufacturing facility in Bikaner and produces biodegradable and compostable carry bags made from certified compostable polymer materials, including PBAT ...