Case Law Details
Case Name : In re Enexio Power Cooling Solutions Private Limited (GST AAR Andhra Pradesh)
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Enexio Power Cooling Solutions Private Limited (GST AAR Andhra Pradesh)
Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as ‘parts for the manufacture of waste to energy plants/devices’, attracting 5% IGST or 2.5% CGST and 2.5% APGST?
As per the material on record and the facts and submissions made by the applicant, it is construed that, Air – Cooled condenser is a part of the Waste to Energy pl
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We have gone through the application filed by the applicant, supporting documents submitted and the explanation rendered during the personal hearing. The Applicant is a private limited company incorporated in India and is inter alia engaged in the design, manufacture, supply, and erection and commissioning of Air Cooled Condensers [ACC] and cooling towers for renewable energy devices.