{"id":6093,"date":"2026-06-01T15:14:41","date_gmt":"2026-06-01T15:14:41","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6093"},"modified":"2026-06-01T15:14:42","modified_gmt":"2026-06-01T15:14:42","slug":"gst-aaar-rajasthan-ruling-dated-02-04-2026-biodegradability-determination-lies-with-environmental-authorities","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-aaar-rajasthan-ruling-dated-02-04-2026-biodegradability-determination-lies-with-environmental-authorities\/","title":{"rendered":"GST, AAAR Rajasthan Ruling  Dated 02\/04\/2026 &#8211;  Biodegradability Determination lies with Environmental Authorities\u00a0"},"content":{"rendered":"\n<p><em>Case of Easy Flux Polymers Private Limited, AAAR Rajasthan Ruling Dated 2<sup>nd<\/sup>\u00a0April 2026.<\/em>\u00a0AAAR 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\u2019s 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1u9r3DLP-1uRwdtje76DKSW0ec98ND00r\/view?usp=sharing\"><em>(Link: AAAR Rajasthan Ruling Dated 02\/04\/2026)<\/em><\/a><em><\/em><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Easy Flux Polymers Private Limited, AAAR Rajasthan Ruling Dated 2nd\u00a0April 2026.\u00a0AAAR held that advance ruling authorities do not [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-6093","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAAR Rajasthan Ruling Dated 02\/04\/2026 - Biodegradability Determination lies with Environmental Authorities\u00a0 - Bhatia Bhola &amp; 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