Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification

In re Sunita Kohli (GST AAR Rajasthan) The ruling in In re Sunita Kohli delivered by the Authority for Advance Ruling Rajasthan addresses issues relating to classification and applicable GST rate on biodegradable or compostable bags under the CGST Act 2017 and corresponding state law. The applicant, a proprietorship concern engaged in manufacturing and selling packing materials such as carrying bags, including biodegradable/compostable bags, sought an advance ruling on two issues: (i) the correct classification/HSN of such bags, and (ii) applicability of concessional GST rate under Notificatio...