https://www.taxtmi.com/caselaws?id=369277 An electric overhead travelling grab crane supplied for a waste-to-energy project was treated as covered by Sl. No. 234 of Schedule I to Notification No. 1/2017-Integrated Tax (Rate). Although classifiable in Chapter 84 as an overhead travelling crane on fixed support, the decisive factor was its functional role and project-specific design as an integral device used for handling, storage, feeding and processing municipal solid waste within the plant. On that basis, it was regarded as a part for the manufacture of a notified waste-to-energy plant or device and attracted concessional IGST at 5%. en-us Mon, 30 Jul 2018 00:00:00 +0530 Sat, 29 Dec 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369277 An electric overhead travelling grab crane supplied for a waste-to-energy project was treated as covered by Sl. No. 234 of Schedule I to Notification No. 1/2017-Integrated Tax (Rate). Although classifiable in Chapter 84 as an overhead travelling crane on fixed support, the decisive factor was its functional role and project-specific design as an integral device used for handling, storage, feeding and processing municipal solid waste within the plant. On that basis, it was regarded as a part for the manufacture of a notified waste-to-energy plant or device and attracted concessional IGST at 5%. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369277