Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater classified under HSN 8402 and attracts 18% GST
Appellate Authority for Advance Ruling —– GST on Agro Waste Thermic Fluid Heater – The applicant sought an advance ruling as to what is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act. The AAR held that the Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975 and attract GST @18%, in terms of Sr. No. 310 of Schedule III of Notification No. 01/2017- Central Tax (Rate) & the corresponding Notification issued under GGST Act, 2017 or 18% IGST in terms of Sr. No. 310 of Schedule III of Notification No. 01/2017- Integrated Tax (Rate), as applicable. Being Aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater are not covered under Entry at Sl. No. 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 but are covered under Entry at Sl. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 attracting GST @ 18% and rejected the appeal.
Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater classified under HSN 8402 and attracts 18% GST
Appellate Authority for Advance Ruling —– GST on Agro Waste Thermic Fluid Heater – The applicant sought an advance ruling as to what is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act. The AAR held that the Agro Waste Thermic Fluid Heaters or Boilers are classifiable under heading 8402 19 19 of the First Schedule to the Customs Tariff Act, 1975 and attract GST @18%, in terms of Sr. No. 310 of Schedule III of Notification No. 01/2017- Central Tax (Rate) & the corresponding Notification issued under GGST Act, 2017 or 18% IGST in terms of Sr. No. 310 of Schedule III of Notification No. 01/2017- Integrated Tax (Rate), as applicable. Being Aggrieved by the aforesaid ruling, the appellant has filed the present appeal.
Held that:- The Hon’ble Appellate Authority for Advance Ruling held that the products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater are not covered under Entry at Sl. No. 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 but are covered under Entry at Sl. No. 310 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax (Rate) dated 30.06.2017 attracting GST @ 18% and rejected the appeal.