https://www.taxtmi.com/caselaws?id=415348 Biomass-based boilers using agro-waste, biomass and other waste-based fuels, with coal, lignite and pet coke not usable as inputs, were treated as waste to energy devices because they generated heat energy from biomass and waste. The goods were classified under HSN 84021990, and the applicable GST rate was taken from Sr. No. 234 of Notification No. 1/2017-Central Tax (Rate), as modified by Notification No. 8/2021-Central Tax (Rate), resulting in 5% GST up to 30.09.2021 and 12% GST from 01.10.2021. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415348 Biomass-based boilers using agro-waste, biomass and other waste-based fuels, with coal, lignite and pet coke not usable as inputs, were treated as waste to energy devices because they generated heat energy from biomass and waste. The goods were classified under HSN 84021990, and the applicable GST rate was taken from Sr. No. 234 of Notification No. 1/2017-Central Tax (Rate), as modified by Notification No. 8/2021-Central Tax (Rate), resulting in 5% GST up to 30.09.2021 and 12% GST from 01.10.2021. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415348