Classification of goods — the applicant, seeking an advance ruling in respect of the following questions:

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane) to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under SI. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as ‘Renewable energy devices and parts for the manufacture of waste to energy plants/devices’, attracting 5% levy.

Held that—
We find that EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 - Integrated Tax (Rate) and liable to IGST @5%.Mukand Limited [2018] 2 TAXLOK.COM 340 (AAR-Maharashtra)