TMI Blog2018 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). - AAR/AP/13(GST)/2018 in Application AAR/18(GST)/2018 - - - Dated:- 14-9-2018 - SRI. J.V.M SARMA AND SRI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emarks, whether, is there any pending or passed proceedings on the issues raised by the applicant in his application. The jurisdictional officer, i.e. Superintendent Central tax offered their remarks through mail dated: 10.07.2018, stating that, there were no pending or passed proceedings on the issues raised by the applicant in his application. At this juncture, a personal hearing opportunity has been given to the applicant, and served a notice of personal hearing notice on the applicant accordingly, with the scheduled date for personal hearing is 19 th July 2018. Sri. A.V.S Krishna Mohan, authorized representative, had attended and presented their submission before this authority. Authority Discussion and Findings: 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate), Notification 1/2017 dated 28.06.2017- Central Tax (Rate) and G.O.Ms.No.258 dated 29.06.2017 CAP) as parts for the manufacture of waste to energy plants/devices, attracting IGST at the rate of 5% or CGST and APGST Rate of 2.5% and 2.5% respectively (GST Tariff Notifications) ? It is seen that question is for supply of goods viz. ACC, without involving any supply of service and accordingly we take up the issue to discuss the same. 4.1 The relevant extract of the Notification 1/2017-Central Tax (Rate), dated : 28.06.201 7 is as under... S.No Heading Description ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
