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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification - the item cannot be called as part of “waste to ...


Pollution Control Device Classified Under GST Chapter Heading 8421, Not as Waste to Energy Plant/Device.

February 18, 2019

Case Laws     GST     AAR

Classification - the item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use - this item supplied by the applicant is pollution control device classifiable under chapter heading 8421

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