https://www.taxtmi.com/caselaws?id=413001 Entry 234(e) of Schedule I of Notification No. 1/2017-Central Tax (Rate) was interpreted as covering only specified renewable energy devices and parts for their manufacture, including waste-to-energy plants or devices in the statutory and policy sense. Biomass fired steam boilers and agro waste thermic fluid heaters were treated as boilers generating steam or thermal energy, not as waste-to-energy plants merely because they use biomass or agro waste as fuel. The analysis also notes that the related circular applies only where goods are used in the initial setting up of such plants with the required buyer documentation, and that the earlier excise exemption was not pari materia. The goods were therefore placed outside the concessional 5% entry and under the residual 18% GST rate. en-us Thu, 08 Apr 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413001 Entry 234(e) of Schedule I of Notification No. 1/2017-Central Tax (Rate) was interpreted as covering only specified renewable energy devices and parts for their manufacture, including waste-to-energy plants or devices in the statutory and policy sense. Biomass fired steam boilers and agro waste thermic fluid heaters were treated as boilers generating steam or thermal energy, not as waste-to-energy plants merely because they use biomass or agro waste as fuel. The analysis also notes that the related circular applies only where goods are used in the initial setting up of such plants with the required buyer documentation, and that the earlier excise exemption was not pari materia. The goods were therefore placed outside the concessional 5% entry and under the residual 18% GST rate. Case-Laws GST Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413001