TMI Blog2019 (2) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... er fuel, such as fossil fuel, etc. Thus, this impugned item cannot be called as part of waste to energy plants/devices in generalized manner, as it would depend upon in its actual use - it emerges that the impugned item supplied by the applicant is pollution control device classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and when the same is supplied for being used in waste to energy plants/devices the same would be covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @ 2.5% and SGST @ 2.5%. - AAR No. HAR/HAAR/R/2018-19/12 (In Application No. 12/2018-19 - - - Dated:- 11-9-2018 - SANGEET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 of schedule I of rate of tax, specifically defines that renewable energy devices for manufacturer of renewable energy plants would came under 5% category and also these would fall under HSN Code 84/85. Therefore supply of WTE plant boilers flue gas cleaning system (FGCS) 600 TPD to waste to energy project would be under HSN Code 84 and rate of tax would be 5% 4. The applicant further submits that: 1. The HSN Code No. 84 05 10 90 clearly mentions waste to energy plants/devices which implies the applicability of 5% GST. 2. The Ministry of Finance and Ministry of New and Renewable Energy has specifically exempted such equipments and machinery from indirect taxes in the past also. Further the conditions of law in GST remains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Setia, ETO 0/0 DETC (ST), Gurugram (South) had attended the proceedings as concerned officer. The applicant had reiterated the submissions made in their application. Since, the ruling sought was covered under section 97 (2), clause (a) and (b), the application was admitted and after hearing the applicant and concerned officer in detail, the decision on merit was reserved which is being released today. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 7. We have carefully gone through the facts and records of the case. In the instant case, the applicant seeks advance ruling in the matter of classification and rate of GST applicable on the parts being supplied for setting up waste to energy plant. 8. The functioning of the was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bine (v) Air cooled condenser. 10. The applicant seeks the HSN classification code for the above explained waste to energy plant boiler's flue gas cleaning system , as explained in para 7(iii) above. As per the functioning/working of the impugned product, it is a pollution control device which merits classification in chapter heading 8421, which is also reproduced below. 8421 CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; FILTERING OR PURIFYING MACHINERY AND APPARATUS, FOR LIQUIDS OR GASES - Centrifuges, including centrifugal dryers: 84211100 -- Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.50% - - Filtering or purifying machinery and apparatus for liquids: 842121 -- For filtering or purifying water : 84212110 --- Ion exchanger plant or apparatus u 7.50% - 84212120 --- Household type filters u 10% - 84212190 --- Other u 7.50% - 84212200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal dryers u 7.50% - 84219900 -- Other u 10% - Thus, the impugned product is classifiable under heading 8421 of the first schedule to the Customs Tariff Act, 1975, being filtering or purifying machinery and apparatus for gases. 11. As regards rate of GST on this product waste to energy plant boiler's flue gas cleaning system falling under chapter heading 8421, it is observed that in modern day power plants, even those running on municipal waste, such as waste to energy plants/devices, pollution control equipment/machinery is an integral part of such power plants without wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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