2018 (11) TMI 446

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.... 30 days from the date of service of this order. M/s. Enexio Power Cooling Solutions India Private Limited (here in after called as 'applicant') having GSTIN : 37AAACG7891G1ZA, has filed an application in From GST ARA- 01 , dated: 30th June 2018, for seeking clarification on certain issues. The applicant had paid the prescribed fee for the pronouncement of advance ruling vide CPIN : 18063700021740, dated : 06.06.2018. The issue raised by the applicant are as follows... • Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'parts for the manufacture of waste to energy plants/ devices' attracting 5% IGST or 2.5% CGST and 2.5% APGST? On....

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....y devices. 2. The applicant received an order for manufacturing and supply of complete air-cooled condenser package from Jindal Urban Waste Management Limited, to its Visakhapatnam Waste to Energy plant. As per the description given by the applicant, the process from the Waste to Energy project will be an integrated facility for processing Municipal solid waste (MSW) delivered by greater Visakhapatnam Municipal Corporation. Fresh mixed MSW will be transferred to receiving pits and further process will be done for generating steam from boilers. Further, exhaust from steam turbine will be condensed in Air-Cooled condensers (ACC). As per purchase order submitted by the applicant this specification covers ACC package for the purpose of suppl....

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.... (h) Photo voltaic cells, whether or not assembled in modules or made up into panels CGST - 2.5% & SGST-2.5% 4.2 We find that Heading 8404 of the Customs Tariff covers "Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units" and Entry 840420 specifically covers Condensers for steam or other vapors power units. The equipment under consideration viz. ACC consists of finned tubes which condense steam with the help of a forced current of air is thus rightly classifiable under heading 8404. Therefore, the ACC is classifiable under the Heading 8404. Further as detailed in Annexure II of the application, AC....