Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.

Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.Case-LawsGSTClassification turns on the material and HSN heading: the bags are classified under C

Classification of polymer bags: concessional GST applies only if biodegradable; authority cannot determine biodegradability; certification insufficient alone.
Case-Laws
GST
Classification turns on the material and HSN heading: the bags are classified under Chapter 39 (plastics, heading 3923) regardless of claimed compostability. The Authority finds a compostability certificate was produced but holds it lacks competence to verify scientific biodegradability or the sufficiency of testing

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