18% GST applies on Biomass Fired (Steam) Boilers & Agro Waste Thermic Fluid Heater

In re Isotex Corporation Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing, we confirm the Advance Ruling No. GUJ/GAAR/R/74/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling to the extent it has been appealed before us, by holding that the products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of M/s. Isotex Corporation Pvt. Ltd. are not covered under Entry at Sl. No. 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 but are covered under Entry at Sl. No. 310 of Sch...