Case Law Details
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 Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 attracting Goods and Services Tax @ 18% (CGST 9% + SGST 9%), and reject the appeal.
FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING, GUJARAT
M/s. Isotex Corporation Pvt. Ltd. (herein after referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it has been submitted that their products viz. Agro Waste Thermic Fluid Heater or Biomass Fired Boilers are Waste to Energy Plant / Device and would attract total GST of 5% (CGST 2.5%, SGST 2.5% or IGST 5%) as such goods are covered by Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate) and falls under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 (herein after referred to as the ‘CTA, 1975’). The appellant cited the case laws of M/s Boldrocchi India Pvt. Ltd. [2019(22) GSTL 135 (A.A.R.-GST)], M/s Triveni Turbine Ltd. [2019(23) GSTL.549 (App. A.A.R.-GST)], M/s Mukund Ltd.[2018(18) GSTL 327 (A.A.R.-GST)] and M/s Enexio Power Cooling Solutions India Pvt. Ltd. [2018(19) GSTL 135 (A.A.R.-GST)].
Please become a Premium member. If you are already a Premium member, login here to access the full content.
