The Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 and attract 18% GST
Classification of goods— In the instant case, the applicant seeks advance ruling in the matter of classification and rate of GST applicable on the parts (viz. Thermic Fluid Heater or Boiler) being supplied for setting up Waste to Energy Plant.
The applicant has submitted that the Agro Waste Thermic Fluid Heater is renewable energy device & parts thereof as it generates energy from waste namely, biomass. Such heaters or boilers are high efficiency Biomass Fired Boilers using waste material for generation of energy.
Held that— The Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975 and attract 18% in terms of Sr. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate)