TMI Blog2021 (12) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... to: i. 5% GST [CGST 2.5% + SGST 2.5%] up to 30-9-21. ii. 12% GST with effect from 1-10-21. - GUJ/GAAR/R/59/2021 - - - Dated:- 29-10-2021 - SANJAY SAXENA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Rohinton Engineer, Director, Smit Desai, CA , Chintan Shah, CA, Devam Sheth,CA. Brief Facts M/s. Industrial Boiler Pvt. Ltd., the applicant submits as follows: 1. It is engaged in the business of Manufacture and supply of Agro Waste Boilers and their parts. The applicant has submitted that Agro Waste such as Husk / Straws of (Rice, Wheat, Grass, Mustard, Cotton, Sunflower etc; Bagasse / Municipal Waste / Plastic waste from paper Industry / Industrial waste / briqquete of bio mass as a fuel is used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices including WTEP. This entry does not cover goods falling under other chapters, say a transport vehicle falling under Chapter 87 that may be used for movement of waste to WTEP. 11.3 Another related doubt raised is as to how would a supplier satisfy himself that goods falling under Chapter 84, 85 and 94, say a turbine or a boiler, required in a WTEP, would be used in the WTEP. In this context it is clarified that GST is to be self-assessed by a taxpayer. Therefore, he needs to satisfy himself with the requisite document from a buyer such as supply contracts/order for WTEP from the concerned authorities before supplying goods claiming concession under said entry 234. 3. The applicant has submitted that they collect an Indemnity Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oya Husk Wood Chips/log (ii) Biopak M The Biomass Fired Boiler (Renewable Energy) The Following fuels can be used in this boiler Saw Dust Maize Pellets Cotton Stalks Palm Bunch Coconut Shell Rice Husk Rice/Wheat/Mustard Straw Bagasse Agro-Waste Briquettes Soya Husk Wood chips/logs (iii) Husko-DRP The Drop Feed Biomass Boiler (Renewable Energy) / Fire Tube Boiler / Hybrid Fire Cum Water Tube Boiler The Following fuels can be used in this boiler Saw Dust Rice Husk (iv) Husko-The Biomass Fired Boiler (Renewable Energy) Hybrid Fire cum Water Tube Boiler The Following fuels can be used in this boiler Saw Dust Rice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bagasse / Municipal Waste / Plastic waste from paper Industry / Industrial waste /Bricket of bio mass Etc. 2. Calorific value 3500 to 6000 Kcal/Kg 3000 to 4000 Kcal/Kg 3. Volatile matter Lower Higher 4. Fixed Carbon Higher Negligible 5. Fuel density .7 to .85 Kg/M3 .3 to .6 Kg/M3 6. Ash density .75 to .95 Kg/M4 .35 to .65 Kg/M4 9. Question on which Advance Ruling sought What ..... X X X X Extracts X X X X X X X X Extracts X X X X
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