https://www.taxtmi.com/caselaws?id=402906 Agro waste thermic fluid heater or boiler goods were examined for concessional GST treatment as waste-to-energy plants or devices under Sr. No. 234 of Schedule I to Notification No. 1/2017-Central Tax (Rate). The decisive factor was whether the equipment generated energy from waste in substance; the product literature and technical descriptions instead showed use of conventional fuels such as coal, wood, briquette, rice husk and lignite. As no satisfactory material established that it functioned as a waste-to-energy device or satisfied the condition for machinery used in the initial setting up of such plants, the concessional entry was found inapplicable. The goods were classified under heading 8402 19 19, attracting the regular GST rate. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402906 Agro waste thermic fluid heater or boiler goods were examined for concessional GST treatment as waste-to-energy plants or devices under Sr. No. 234 of Schedule I to Notification No. 1/2017-Central Tax (Rate). The decisive factor was whether the equipment generated energy from waste in substance; the product literature and technical descriptions instead showed use of conventional fuels such as coal, wood, briquette, rice husk and lignite. As no satisfactory material established that it functioned as a waste-to-energy device or satisfied the condition for machinery used in the initial setting up of such plants, the concessional entry was found inapplicable. The goods were classified under heading 8402 19 19, attracting the regular GST rate. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402906