Case of Easy Flux Polymers Private Limited, AAAR Rajasthan Ruling Dated 2nd April 2026. AAAR held that advance ruling authorities do not have jurisdiction to determine whether a product satisfies environmental, technical, or scientific standards of biodegradability or composability. It reiterated that if the appellant’s products are biodegradable, they would qualify for the concessional GST rate under Entry 319 of Notification 09/2025; otherwise, the normal GST rate applicable to plastic bags under Chapter 39 would apply. It upheld the AAR ruling.