Case Law Details
In re Enexio Power Cooling Solutions Private Limited (GST AAR Andhra Pradesh)
Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as ‘parts for the manufacture of waste to energy plants/devices’, attracting 5% IGST or 2.5% CGST and 2.5% APGST?
As per the material on record and the facts and submissions made by the applicant, it is construed that, Air – Cooled condenser is a part of the Waste to Energy plant, which falls under the entry 234 of Schedule I of Notification 1/2017- Central Tax (Rate) dated 28.06.2017 (similar notification for state tax and integrated tax) and is liable at a rate of 5% (2.5% CGST + 2.5% SGST or 5% IGST as the case may be).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (ANDHRA PRADESH)
Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act’2017, within a period of 30 days from the date of service of this order.
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We have gone through the application filed by the applicant, supporting documents submitted and the explanation rendered during the personal hearing. The Applicant is a private limited company incorporated in India and is inter alia engaged in the design, manufacture, supply, and erection and commissioning of Air Cooled Condensers [ACC] and cooling towers for renewable energy devices.