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Air - Cooled condenser is a part of the Waste to Energy plant, which falls under the entry 234 of Schedule I of Notification 1/2017-Central Tax (Rate) dated 28.06.2017 (similar notification for state tax and integrated tax) and is liable at a rate of 5% GST.

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Classification of Goods — The issue raised by the applicant are as follows...

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?

Held that— 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 plant, which falls under the entry 234 of Schedule I of Notification 1/2017-Central Tax (Rate) dated 28.06.2017 and is liable at a rate of 5% GST.Enexio Power Cooling Solutions India Private Limited [2018] 4 TAXLOK.COM 065 (AAR-AP)