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SGST Advance Ruling Authority

GST – Gujarat AAR - Waste to Energy Plants - Renewable energy device - ‘Biomass Fired Boiler’ - Classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof – HELD - The product Thermic Fluid Heater/ Boiler is classifiable under Chapter 8402 19 90 in terms of the description of the goods as listed under the respective head of the First Schedule to the Customs Tariff - the technical specifications available on the website of the applicant do not indicate that their product is generating energy from waste. Rather the literature indicates that the energy is generated by use of conventional elements - the applicant has presented partial facts and deliberately chosen to remain silent on the vital aspect regarding the fuel used in their energy devices/ plants. To avoid erroneous conclusions, the Authority has chosen to refer to the technical specifications of the products of the applicant as available on their official website. Reference to such technical specifications leads to the inescapable inference that the fuel used for generation of energy is not ‘waste’ but conventional energy generating elements. Resultantly, the rates as specified at Sr. No. 234 of Notification No. 1/2017-Central Tax (Rate) will not be applicable to the product under consideration - The Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 90 of the First Schedule to the Customs Tariff Act, 1975 and attract 18% GST in terms of Sr. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate), as amended
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