TaxTMI 
TaxTMI 
2021 (12) TMI 114
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....ste from paper Industry / Industrial waste / briqquete of bio mass as a fuel is used in the following Boilers-) BIOPAK, Biopak - M, Husko-DRP, Husko Boiler and Bio-Magnum to generate energy, therefore, they are to be categorised as 'Waste to Energy Plant/ devices'. 2. The applicant submitted that CBIC vide Circular No 80/54/2018-GST has issued clarification with regard to GST rates & classification on supply of Waste to Energy Plant, which is reproduced as follows: 11. Applicability of GST on supply of Waste to Energy Plant: 11.1. Representations have been received regarding applicable GST rate on the goods used in the setting up of Waste to Energy plants (WTEP) in term of Sr. No. 234 of Schedule I of Notification No 1/....
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....rities before supplying goods claiming concession under said entry 234. 3. The applicant has submitted that they collect an Indemnity Bond on Stamp Paper from the customers to confirm that they will use Agro Waste as their fuel in the Boilers supplied to them; Also obtain declaration from the Local Government Authority like Gram Panchayat, Nagarpalika etc ; from customer, where they declare that they will use Agro Waste as their fuel in the boiler. 4. The applicant has submitted Technical Specification and write-up on the Boilers and Sample Declaration collected from Customer. 5. The applicant vide letter dated 27-10-21 has submitted an additional submission wherein it was submitted that it manufactures and supplies boilers namely,....
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.... (iii) Husko-DRP - The Drop Feed Biomass Boiler (Renewable Energy) / Fire Tube Boiler / Hybrid Fire Cum Water Tube Boiler The Following fuels can be used in this boiler • Saw Dust • Rice Husk (iv) Husko-The Biomass Fired Boiler (Renewable Energy) Hybrid Fire cum Water Tube Boiler The Following fuels can be used in this boiler • Saw Dust • Rice Husk • Cashew Shell • Groundnut Shell (v) Bio-Magnum - The Biomass Fired Power Boiler (Renewable Energy) The Following fuels can be used in this boiler • Saw Dust • Rice Husk • Cashew Shell • Groundnut Shell ....
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....g/M3 6. Ash density .75 to .95 Kg/M4 .35 to .65 Kg/M4 9. Question on which Advance Ruling sought What is the Rate of Tax on Waste to Energy plants (WTEP) i.e. Renewable Energy Boilers manufactured by the applicant. Personal Hearing 10. Shri Rohinton Engineer, Director and Shri Smith Desai, CA, Shri Chintan Shah, CA and Shri Devam Sheth, CA appeared for the hearing (virtual mode) and reiterated the contents of the application. Findings 11. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference t....