2019 (2) TMI 1003 – AUTHORITY FOR ADVANCE RULING, HARYANA – TMI – Classification of supply – applicant is supplying WTE PLANT BOILER'S FLUE GAS CLEANING SYSTEM (to the customer's address at Andhra Pradesh) – whether classified under HSN Code 84051090? – rate of GST – Held that:- The impugned product is classifiable under heading 8421 of the first schedule to the Customs Tariff Act, 1975, being filtering or purifying machinery and apparatus for gases.
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Rate of GST – Held that:- 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 – it emerges that the impugned item supplied by the applicant is pollution control device classifiable under chapter heading 8421 of the first schedu
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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 at Andhra Pradesh) and the same is classified under HSN Code 84051090 attracting GST @5%. The supply mainly includes supply from Boldrocchi Sub Vendor's Factory (within India) to Customer's Address directly as well as some supply may be from Boldrocchi's factory to Customers address. 3. That according to applicant's interpretation, Sr. No. 234 of schedule I of rate of tax, specifically defines that renewable energy devices for manufacturer of renewable energy plants would came under 5% cat
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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 of WTE plant boilers flue gas cleaning system (FGCS) as specified in annexure B attached in the application. RECORDS OF PERSONAL HEARING – 2ND PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017 6. Opportunity for personal hearing was granted to the applicant on 14.08.18, which was attended b
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ing of sorted municipal solid waste in boiler for combustion and steam generation (iii) Flue Gas Cleaning System – In order to control air pollution, provisions are made in the combustion system 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 down by controlling the quantity of water sprayed. The third
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rifuges u 7.50% – 84211940 Self cleaning centrifuges u 7.50% – 84211950 Decanter centrifuges horizontal bowl u 7.50% – 84211960 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 petrol-filters for internal combustion engines u 7.50% – 84212900 – Other u 7.50% Filtering or purifying machinery and apparatus for gases: 84213100 – Intake air filters for internal combustion engines u 7.50% – 842139 – Other : 84213910 Air separators to be employed in the processing, smelting or refining of minerals, ores or metals; air strippers u 7.50% – 84213920 Air purifiers or cleaners u 7.50% – 84213990 Other u 7.50% Part
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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 supplied by the applicant is pollution control device classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and when the same is supplied for being used in waste to energy plants/devices the same would be covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2017, chargeable to CGST @ 2.5% and SGST @ 2.5%. ADVANCE RULING UNDER SECTION 98 OF THE CGST/HGST ACT, 2017 13. Pollution control de
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