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2021 (10) TMI 53 - AAAR - GSTClassification of GST - Rate of GST - Biomass Fired (Steam) Boilers - Agro Waste Thermic Fluid Heater - applicability of Sl. No. 234 of Schedule I to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 - HELD THAT:- The phrase “Waste to Energy Plants” denotes a particular meaning. The said phrase refers to the plants for recovery of energy in the form of Biogas / BioCNG / Electricity from agricultural, industrial and urban wastes of renewable nature such as municipal solid wastes (MSW), vegetable and other market wastes, etc. Therefore, the approach of referring to the dictionary meaning of each of the terms “Waste”, “Energy” and “Plant” separately, as suggested by the appellant, would not be correct approach to understand the true meaning of the phrase “Waste to energy plants / devices” used at clause (e) of Entry at Sl. No. 234 of Schedule – I of Notification No. 1/2017-Central Tax (Rate) - the products Biomas Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of the appellant are admittedly not “Waste to Energy Plants” in the aforesaid sense of the said phrase used in the Notification No. 1/2017-Central Tax (Rate). The products Biomas Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of the appellant in itself do not conform to the above description of the ‘Waste to Energy Plant’ submitted by the appellant inasmuch as the steam boiler is stated to be a power generation device, used for generating steam by applying the heat energy to water whereas it is stated that the coil heats the thermal oil or fluid that is pumped through the thermal oil boiler and the thermal oil heats coil in various types of heat users - In case the products of the appellant are required in the setting up of the “Waste to Energy Plants”, the same may still fall under aforesaid Entry at Sl. No. 234, however, neither the appellant has claimed so, nor has any evidence been brought on record in this regard. The products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of M/s. Isotex Corporation Pvt. Ltd. are not covered under Entry at Sl. No. 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 but are covered under Entry at Sl. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 attracting Goods and Services Tax @ 18% - Appeal rejected.
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