AAR : Pollution control devices treated for use in waste to energy plants, classifiable under Chapter 8421, taxable at 2.5%

Feb 15,2019

Haryana AAR holds that pollution control device merits classification under Chapter Heading 8421 of First Schedule of Customs Tariff Act, 1975: Further, holds that same when supplied for use in “waste to energy plants/devices” shall be covered under Sr. No. 234 of Schedule I of Notification No. 01/2017-Central Tax & Notification No. 35/ST-2 attracting GST at 5% (CGST @2.5% and SGST@2.5%); Considering the functioning of “flue gas cleaning system”, classifies i...

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