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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Classification of GST - Rate of GST - Biomass Fired (Steam) ...


Biomass Boilers and Agro Heaters Not Classified as 'Waste to Energy Plant'; Subject to 18% GST Rate, Rules AAAR.

October 1, 2021

Case Laws     GST     AAAR

Classification of GST - Rate of GST - Biomass Fired (Steam) Boilers - Agro Waste Thermic Fluid Heater - The products do not conform to the description of the ‘Waste to Energy Plant’ - In case the products of the appellant are required in the setting up of the “Waste to Energy Plants”, the same may still fall under aforesaid Entry at Sl. No. 234, however, neither the appellant has claimed so, nor has any evidence been brought on record in this regard. - Liable to GST @18% - AAAR

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