AAR : ‘Turbine Generator Set’ supplied for use in ‘waste to energy’ project not classifiable as ‘renewable energy device’

Dec 07,2018

Karnataka AAR holds that ‘Turbine Generator Set’ supplied by applicant for use in waste to energy project is not covered under Sr No 234 of Schedule I of Notification No 1/2017 dated June 28, 2017; Rejects applicant’s plea that, when turbines are supplied to clients who use the same in plants which convert waste into electricity, they are covered under Entry No. 234 and liable to be taxed at 5%; Clarifies that turbine is a rotary mechanical device that extracts ene...


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