Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
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).
|