Classification of Supply — CGST/SGST Act; Customs Tariff Act, 1975 - The Applicants submitted that their customer is setting up a waste to energy 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. The Applicant sought Advance Ruling on the question “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”. The Authority held that “Pollution control device being supplied by the applicant for use in “waste to energy plants/devices” are classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and are covered by Sr. No. 234 of Schedule I of Notification No.1/2017-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%.—Boldrocchi India Pvt. Ltd., In Re… [2018] 4 TAXLOK.COM 130 (AAR-Haryana)