https://www.taxtmi.com/caselaws?id=370103 An air-cooled condenser supplied for a waste-to-energy project was treated as goods under Heading 8404, covering condensers for steam or other vapour power units, rather than as a composite supply of works or services. On the facts stated, the condenser was regarded as an integral part of the waste-to-energy plant and therefore fell within Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate). The operative effect is that the supply qualifies as parts for waste-to-energy plants or devices and attracts the concessional GST rate of 5%. en-us Fri, 14 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370103 An air-cooled condenser supplied for a waste-to-energy project was treated as goods under Heading 8404, covering condensers for steam or other vapour power units, rather than as a composite supply of works or services. On the facts stated, the condenser was regarded as an integral part of the waste-to-energy plant and therefore fell within Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate). The operative effect is that the supply qualifies as parts for waste-to-energy plants or devices and attracts the concessional GST rate of 5%. Case-Laws GST Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370103