https://www.taxtmi.com/caselaws?id=377939 The appellate authority condoned the 13-day delay in filing the appeal, ruling in favor of the appellant in the classification of the turbine generator set for waste-to-energy projects under Sl. No. 234 of Schedule I of Notification No. 01/2017-Integrated Tax (Rate), subject to a 5% GST rate. The authority held that the turbine generator set qualifies for the concessional rate as an integral part of waste-to-energy plants, overturning the AAR's decision. The appeal was disposed of in favor of the appellant. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377939 The appellate authority condoned the 13-day delay in filing the appeal, ruling in favor of the appellant in the classification of the turbine generator set for waste-to-energy projects under Sl. No. 234 of Schedule I of Notification No. 01/2017-Integrated Tax (Rate), subject to a 5% GST rate. The authority held that the turbine generator set qualifies for the concessional rate as an integral part of waste-to-energy plants, overturning the AAR's decision. The appeal was disposed of in favor of the appellant. Case-Laws GST Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377939