TaxTMI 
TaxTMI 
2019 (2) TMI 1003
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....gy plant in Andhra Pradesh and for which they require WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM. The customer has also requested to supply these goods under Chapter 84 charging tax @5% according to the said entry as under:- • Following renewable energy devices & parts for their manufacture. (a) Bio-gas-gas plant (b) Solar power based devices (c) Solar Power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Solar Lantern/Solar Lamp (g) Ocean waves/tidal waves energy devices/plants 2. That the applicant is supplying WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM (to the customer's address ....
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....try of New and Renewable Energy to M/s. Timarpur Okhla Waste Management Private Limited. 3. The purchase order copy clearly mentions that it is for "manufacturing and supply of waste to energy plant boilers fuel gas cleaning system (FGCS) package to JUIL'S Guntur waste to energy project" Thus the package is specifically supplied for the conversion of waste to energy. According to the PO the complete system package is specifically for waste to energy project and hence covered under HSN Code 84051090 chargeable at 5% IGST. 5. Questions on which ruling has been sought by the applicant, are as under: [Section 97(2)(a) and (e)]- Clarify the HSN Code and the applicable rate of tax under the Goods and Service Tax Act, 2017 on the o....
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....tem of boilers to minimize the level of pollutants present in the flue gas coming out of the boiler. Further treatment is required to bring the levels below the prescribed values as per prescribed norms. The flue gas treatment system consisting of lime and activated carbon injection system, quenching chamber and reaction tower followed by bag filters ensure compliance to the prescribed regulation. Process control for the flue gas treatment facility consists of three loops, in which the first loop continuously controls the flow of re-circulated absorbent to the reactor by continuously monitoring the quantity of flue gas. The second loop is controlled by a temperature measurement of the outlet gas, which ensures that the flue gas is cooled....
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.... --- Screw conveyor centrifuges u 7.50% - --- Other : 84211991 ---- For chemical industries u 7.50% - 84211999 ---- Other u 7.50% - - Filtering or purifying machinery and apparatus for liquids: 842121 -- For filtering or purifying water : 84212110 --- Ion exchanger plant or apparatus u 7.50% - 84212120 --- Household type filters u 10% - 84212190 --- Other u 7.50% - 84212200 -- For filtering or purifying beverages other than water u 7.50% - 84212300 -- Oil or pet....
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....ry also being an integral part of such power plants, can be classified is devices/parts of "Waste to Energy plants/devices", provided these pollution control devices are used in such plants. Hence, the answer to question whether this equipment is part of "waste to energy plant/device" would depend upon the fact of it being used so. From the working of impugned device, it can be inferred that this device can also be used as pollution control equipment in other power plants as well, which may be based on other fuel, such as fossil fuel, etc. Thus, this impugned item cannot be called as part of "waste to energy plants/devices" in generalized manner, as it would depend upon in its actual use. 12. Thus, it emerges that the impugned item suppl....