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Turbine generator set supplied for use in waste-to-energy project is covered under SI.No.234 of Schedule I of Notification No. 1/2017-IT(Rate) dated 28.06.2017 attracting 5% levy.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — The present appeal has been filed against the Ruling pronounced by Karnataka Authority for Advance Ruling.
 Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under St.No.234 of Schedule I of Notification No. 1/2017-IGST(Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/devices” attracting 5% levy?

In the instant case, the impugned item is a Turbine Generator Set. The Appellant has secured a contract from Jindal Urban Waste Management (Guntur) Ltd (JUWML) for the complete design, engineering, manufacture and supply of Turbine generator Set.”

Held that—The CBIC in its Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry SI No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants The supplier must satisfy himself that the goods falling under Chapter 84, 85 and 94, say a turbine or a boiler, are required in a waste to energy plant and would be used in a waste to energy plant. In the Appellants case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore, we hold that the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017.

Ruling— The turbine generator set to be supplied by the Appellant to the buyer for use in waste-to-energy project is covered under SI.No.234 of Schedule I of Notification No. 1/2017-IT(Rate) dated 28.06.2017 attracting 5% levy. — Triveni Turbine Limited, In Re…. [2019] 11 TAXLOK.COM 005 (AAAR-Karnataka)

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