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TaxReply India Pvt Ltd

INDUSTRIAL BOILERS LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
Rohinton Engineer
Desai
Chintan Shah
Res. Counsel
---

Petitioner / Applicant

INDUSTRIAL BOILERS LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Oct 29, 2021
Order No.

GUJ/GAAR/R/59/2021

Citation

2021(10) TAXREPLY 5170
Original Order
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ORDER

Brief Facts M/s. Industrial Boiler Pvt. Ltd., the applicant submits as follows: 1. It is engaged in the business of Manufacture and supply of Agro Waste Boilers and their parts. The applicant has submitted that Agro Waste such as Husk / Straws of (Rice, Wheat, Grass, Mustard, Cotton, Sunflower etc; Bagasse / Municipal Waste / Plastic waste from paper Industry / Industrial waste / briqquete of bio mass as a fuel is used in the following Boilers-) BIOPAK, Biopak – M, Husko-DRP, Husko Boiler and Bio-Magnum to generate energy, therefore, they are to be categorised as ‘Waste to Energy Plant/ devices’. 2. The applicant submitted that CBIC vide Circular No 80/54/2018-GST has issued clarification with regard to GST rates & classification on supply of Waste to Energy Plant, which is reproduced as follows: 11. Applicability of GST on supply of Waste to Energy Plant: 11.1. Representations have been received regarding applicable GST rate on the goods us....

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