Case Law Details
In re Ms Boldrocchi India Pvt. Ltd. (GST AAR Haryana)
Pollution control device being supplied by the applicant for use in ‘waste to energy plants/devices’ are classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and are covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @2.5% and SGST @ 2.5%.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING HARYANA
Classification pf Pollution control device being supplied by the applicant for use in “waste to energy plants/devices” HELD classifiable under chapter heading 8421 and are covered by Sr. No. 234 of schedule I chargeable to GST @5%.
1. M/s Boldrocchi India Pvt. Ltd., 18th 19th Floor, Tower-4, Office No.1801, 1802 1907, DLF Corporate Green, Sector-74A, Gurgaon, Haryana [hereinafter referred to as the “applicant”]; has submitted that their customer is setting up a waste to energy plant in Andhra Pradesh and for which they require WTE PLANT BOILER’S FLUE GAS CLEANING SYSTEM. The customer has also requested to supply these goods under Chapter 84 charging tax @5% according to the said entry as under:-
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