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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Classification of goods - rate of GST - the steam was generated ...


Steam-Powered Turbine Not Classified as Renewable Energy Device, Ineligible for 5% Concessional IGST Rate.

December 8, 2018

Case Laws     GST     AAR

Classification of goods - rate of GST - the steam was generated out of waste cannot lead to the conclusion that the turbine is a renewable energy device. The same turbine can run equally well on steam generated by use of coal etc. -concessional rate of 5% of IGST not available.

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