AAR : Air-cooled condenser (ACC), being part of Waste to Energy plant, taxable at 5% GST

Andhra Pradesh AAR holds that Air-Cooled Condenser (ACC) system supplied by applicant to buyer for use in waste-to-energy project, falls under entry 234 of Schedule I of Notification No. 1/2017- Central Tax/Integrated Tax (Rate), liable to 5% GST; Refers to Entry 840420 which specifically covers Condensers for steam or other vapors power units; Notes that the equipment under consideration viz. ACC consists of finned tubes which condense steam with the help of a forced current...