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2018 (10) TMI 1243 - AAR - GSTClassification of goods - rate of GST - Electric Overhead Traveling Grab Crane (EOT Grab Crane) - N/N. 1/2017 dated 28.06.2018- IGST (Rate). Whether the Electric Overhead Traveling Grab Crane (EOT Grab Crane) to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as ‘Renewable energy devices and parts for the manufacture of waste to energy plants/devices’, attracting 5% levy? Held that:- From N/N. 1/2017-lntegrated Tax Rate) dated 28 the June 2017, it is seen that the prescribed rate of tax@ 5 % is applicable to those supplies which are renewable energy devices & parts for their manufacture. Thus to avail the benefit of notification entry as above applicant has to satisfy two conditions namely, that the goods must be covered by chapter heading 84 , 85 or 94 and secondly the goods shall satisfy the description “renewable energy devices & parts for their manufacture and the applicant is claiming their goods would be covered under entry ( e) of this Sr. No.234 of this notification which reads as under waste to energy plants /devices.. Whether the goods are covered under chapter heading 84 or 85 of the Central Excise tariff code? - Held that:- Chapter heading 84 is related with Nuclear reactors, boilers, machinery, and mechanical appliances, parts thereof. The relevant Tariff heading with sub heading and Tariff Items are produced herewith - The Tariff heading 8426 covers the items SHIP’S DERRICKS; CRANES INCLUDING CABLE CRANES; MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE. The Applicant is claiming to supply the 15 T EOT crane with 8.0 CUM Smag peiner make Grab i.e. the Electric Overhead Travelling Grab Cranes [ 2 quantity] to the waste to energy project. The above cranes are the overhead travelling cranes on fixed support. It is attached to the main plant, at the project site. From the above table we find that the impugned product is classifiable under Tariff heading 84261100 as ‘overhead travelling cranes on fixed support’. Thus applicant satisfies first condition that the goods are covered chapter 84. Whether the impugned goods i.e. Electric Overhead Travelling Grab Cranes is a device or parts for the manufacture of especially waste to energy plants / devices? - Held that:- The Word devices and parts are not defined under the provision of IGST Act or Rules or the notifications issued thereunder. We may refer to the dictionary meaning of the words. The dictionary meaning of devices is as - The Devices means - an object or machine that has been invented to fulfill a particular purpose - The dictionary meaning reveals that EOT Grab Cranes is a device. EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 - Integrated Tax (Rate) and liable to IGST @5%. Ruling:- The EOT Grab Cranes fall under serial no. 234 of schedule of notification 1/2017 - Integrated Tax (Rate) and liable to IGST @5%.
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