5% GST Payable on EOT Grab Cranes : AAR

In re M/s Mukand Limited (GST AAR Maharashtra) Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane) ” to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as ‘Renewable energy devices and parts for the manufacture of waste to energy plants/devices’, attracting 5% levy. EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cr...