GST on Agro Waste Thermic Fluid Heater or Boiler & parts thereof

In re Isotex Corporation Private Limited (GST AAR Gujarat)

Question: What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST

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