AAR : Electric Overload Travelling Grab Crane classifiable under HSN 84261100 taxable at 5% IGST

Maharashtra AAR holds that ‘Electric Overload Travelling Grab Crane (EOT Grab Crane)” to be supplied for use in the waste-to-energy project gets covered by Sl. No. 234 of Schedule I of Notification No. 1/ 2017 dated June 28, 2018 – Integrated Tax (Rate) as ‘Renewable energy devices and parts for the manufacture of waste to energy plants/ devices’, liable to 5% IGST; Explains that to avail benefit of reduced IGST @ 5% under Sl. No. 234 of Notification No. 1/2017 appl...