Case Law Details
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 Act?
Answer: The Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975 and attract 9% CGST + 9% SGST in terms of Sr. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate) & the corresponding Notification issued under GGST Act, 2017 OR 18% IGST in terms of Sr. No. 310 of Schedule III of Notification No.1/2017- Integrated Tax (Rate), as applicable.
Read AAAR Ruling : 18% GST applies on Biomass Fired (Steam) Boilers & Agro Waste Thermic Fluid Heater
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, (Gujarat)
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