GST on Pollution control device for use in waste to energy plants/devices

In re Ms Boldrocchi India Pvt. Ltd. (GST AAR Haryana) Pollution control device being supplied by the applicant for use in ‘waste to energy plants/devices’ are classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and are covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @2.5% and SGST @ 2.5%. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING HARYANA Classification pf Pollution control device being supplied by the applicant for use i...