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TaxReply India Pvt Ltd

ISOTEX CORPORATION PVT. LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Devam S. Seth
Res. Counsel
---

Petitioner / Applicant

ISOTEX CORPORATION PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Apr 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/16

Citation

2021(4) TAXREPLY 5345
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ORDER

M/s. Isotex Corporation Pvt. Ltd. (herein after referred to as the “appellant”) filed an application for advance ruling before the Gujarat Authority for Advance Ruling (herein after referred to as the ‘GAAR’) wherein it has been submitted that their products viz. Agro Waste Thermic Fluid Heater or Biomass Fired Boilers are Waste to Energy Plant / Device and would attract total GST of 5% (CGST 2.5%, SGST 2.5% or IGST 5%) as such goods are covered by Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate) and falls under Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 (herein after referred to as the ‘CTA, 1975’). The appellant cited the case laws of M/s Boldrocchi India Pvt. Ltd. [2019(22) GSTL 135 (A.A.R.-GST)], M/s Triveni Turbine Ltd. [2019(23) GSTL.549 (App. A.A.R.-GST)], M/s Mukund Ltd.[2018(18) GSTL 327 (A.A.R.GST)] and M/s Enexio Power Cooling Solutions India Pvt. Ltd. [2018(19) GSTL 135 (A.A.R.-GST)]. 2. The appe....

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