AAR Rajasthan Clarifies GST Rate on Biodegradable Carry Bags Depends on Actual Biodegradability, Not Merely Certification
The Authority for Advance Ruling, Rajasthan, has held that the concessional GST rate of 5% for biodegradable carry bags under Notification No. 9/2025 applies only if the bags are actually biodegradable. The AAR clarified that it cannot determine biodegradability and that such assessment falls within the jurisdiction of environmental authorities, not the AAR.
