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2018 (11) TMI 446 - AAR - GSTClassification of goods - Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project - whether classifiable as ‘parts for the manufacture of waste to energy plants/ devices’ attracting 5% IGST or 2.5% CGST and 2.5% APGST? - Held that:- Heading 8404 of the Customs Tariff covers “Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units” and Entry 840420 specifically covers Condensers for steam or other vapors power units - The equipment under consideration viz. ACC consists of finned tubes which condense steam with the help of a forced current of air is thus rightly classifiable under heading 8404. Therefore, the ACC is classifiable under the Heading 8404 - ACC is an integral part of Waste to Energy plants. Ruling:- Air - Cooled condenser is a part of the Waste to Energy plant, which falls under the entry 234 of Schedule I of Notification 1/2017-Central Tax (Rate) dated 28.06.2017 (similar notification for state tax and integrated tax) and is liable at a rate of 5% (2.5% CGST + 2.5% SGST or 5% IGST as the case may be).
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