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2021 (12) TMI 114 - AAR - GSTClassification of goods - Rate of Tax - Waste to Energy plants (WTEP) i.e. Renewable Energy Boilers - HELD THAT:- As Per technical literature provided by the applicant, the Fuel varieties in the said 5 boilers are: Argo waste/ Industrial waste/ / plastic waste/ municipal waste/ bricket of biomass - Sample Indemnity cum Undertaking by Buyers of these Boilers reads that that the buyers use Waste as fuel in these Boilers. The applicant’s contention is agreed upon that heat energy produced from these fuels: biomass/ waste used in the boilers categorise the said Boilers under ‘Waste to Energy Devices’. The said 5 Boilers are leviable to: i. 5% GST [CGST 2.5% + SGST 2.5%] up to 30-9-21. ii. 12% GST with effect from 1-10-21.
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