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Issues: Whether the five biomass based boilers manufactured and supplied by the applicant were classifiable as waste to energy devices and, if so, the applicable GST rate.
Analysis: The applicant's boilers were shown to operate on agro-waste, biomass and other waste-based fuels, with coal, lignite and pet coke not being usable as inputs. On the basis of the technical literature, customer undertakings and the nature of combustion, the Authority accepted that the boilers generated heat energy from biomass and waste and therefore fell within the description of waste to energy devices. The Authority further held that the goods were classifiable under HSN 8402, specifically 84021990, and applied the rate structure under Sr. No. 234 of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as later modified by Notification No. 8/2021-Central Tax (Rate) dated 30.09.2021.
Conclusion: The five boilers were held to be waste to energy devices classifiable under HSN 84021990 and liable to 5% GST up to 30.09.2021 and 12% GST with effect from 01.10.2021.
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