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2024 (4) TMI 809 - HC - GSTEligibility for concessional rate of GST in terms of Sr. No. 201A of Notification No. 01/2017-CGST (Rate) - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - HELD THAT:- To get the benefit of lower rate of GST, it was the Biomass / Agro Boilers as well as the Agro Waste Fluid Thermic Heaters produced by the petitioner does not fall under any category from (a) to (h). The claim of the petitioner is that it falls in the category of Waste to Energy Plant / devices is also not considered by the Appellate Authority on the ground of Waste to Energy Plant, can be considered only the product, which produces either by Biogas / Bio-CNG / enriched Biogas or Power from urban, industrial and agricultural waste. The ‘power’ used by the Government of India, Ministry of Environment, Forest and Climate Change Notification dated 8th April 2016, in the objectives of the scheme for Solid Wastes Management Rules, the petitioner has tried to suggest that the power includes the steam, as held by this Court in the decision in the case of Jay Chemical Industries Ltd [2020 (3) TMI 231 - GUJARAT HIGH COURT], in which, this Court has held that the steam can be considered as power to grant the benefit of deduction under Section 80IA(4) of Income Tax Act. Reference was also made by the Appellate Authority on the Gujarat Waste to Energy Policy – 2016 dated 28th March 2016, which refers to the generation of the power in form of electricity power. Therefore, while analyzing the Entry at Serial No. 234/201A, the renewable energy devices and parts for the manufactured would refer to the Biogas, Solar Power generating system, Wind mills or Wind Mills Operating Electricity Generator and Waste to Energy Plant relating thereto only. Therefore, in the facts of the case, the petitioner is stated to have been manufacturing the Boilers / thermal heaters by using the non-conventional fuel would not be qualified for Waste to Energy Plants and devices, as rightly held by the appellate authority. This petition, being devoid of any merits, is, accordingly, dismissed.
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