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ISOTEX CORPORATION PRIVATE LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Nilesh V Suchak
Res. Counsel
Na

Petitioner / Applicant

ISOTEX CORPORATION PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Sep 17, 2020
Order No.

GUJ/GAAR/R/74/2020

Citation

2020(9) TAXREPLY 3700
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ORDER

BRIEF FACTS The applicant, is engaged in the manufacture of “Waste to Energy Plants/Devices” viz. Agro Waste Thermic Fluid Heater, which falls under Tariff Item 8402 19 90 as Tariff Item 8402 covers within its ambit Steam or other Vapour Generating Boilers. The goods are manufactured and supplied from applicant's Unit I located at 178/1/C, 181/2/3, GIDC, Naroda, Ahmedabad-382330 and/or Unit II located at D/2/E-76, GIDC Industrial Estate, Ta.: Vagra, Dahej, Bharuch. 2. Such 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 that uses waste material for generation of energy. 3. According to Sl. No.234 of Schedule I to Notification No.1/2017-CT (Rate) dated 28.06.2017, the Central Tax Rate of 2.5% is payable on renewable energy devices and parts for their manufacture as specified therein and falling under Chapter 84....

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