GST rate change for auxiliary boiler plant classification now attracts applicable tax under the updated schedule. Auxiliary plant components for use with boilers (including economisers, super-heaters, soot removers, gas recoverers) and condensers for steam or vapour power units are classified under the relevant tariff heading and attract GST at the newly prescribed rate, effective from the notified commencement date pursuant to the cited notification amending the schedule.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for auxiliary boiler plant classification now attracts applicable tax under the updated schedule.
Auxiliary plant components for use with boilers (including economisers, super-heaters, soot removers, gas recoverers) and condensers for steam or vapour power units are classified under the relevant tariff heading and attract GST at the newly prescribed rate, effective from the notified commencement date pursuant to the cited notification amending the schedule.
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