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Issues: Whether the Electric Overhead Travelling Grab Crane to be supplied for use in a waste-to-energy project is classifiable under Sl. No. 234 of Schedule I to Notification No. 1/2017-Integrated Tax (Rate) as a renewable energy device or part for the manufacture of waste-to-energy plants or devices, attracting 5% IGST.
Analysis: The entry at Sl. No. 234 covers renewable energy devices and parts for their manufacture, including waste-to-energy plants or devices. The goods were found to fall under Chapter 84 as overhead travelling cranes on fixed support. The deciding consideration was not merely the general nature of a crane, but whether, on the facts and project documents, the crane formed an integral device and part of the waste-to-energy plant. The functional role of the crane in handling, storage, feeding, and processing of municipal solid waste within the plant established that it was specially suited to and integral with the project, bringing it within the scope of the notification entry.
Conclusion: The crane is covered by Sl. No. 234 of Schedule I to Notification No. 1/2017-Integrated Tax (Rate) and is liable to IGST at 5%, in favour of the assessee.
Ratio Decidendi: Where goods are specifically designed and deployed as an integral device or part of a notified renewable energy plant, they may be classified under the relevant concessional entry even if they are also goods of a general tariff heading.
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