AAAR : Modifies AAR, ‘Turbine Generator Set’ supplied for use in ‘waste to energy’ project taxable at 5%

Karnataka AAAR sets aside AAR order, holds that ‘Turbine Generator Set’ supplied by applicant for use in waste to energy project is covered under Sl.No. 234 of Schedule I of Notification No. 1/2017-Integrated Tax(Rate) attracting 5% GST; Observes that in this case Turbine Generator set is supplied to Jindal Urban Waste Management (Guntur) Ltd., a company formed to execute the waste to energy project which will be an integrated facility for processing Municipal Solid Waste...