KAR/AAAR/Appeal-01/2019-20 of Triveni Turbine Limited
GST AAARKAR/AAAR/Appeal-01/2019-20
Case brief
from the order text
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Triveni Turbine Limited · The appallate…
Case summary
From the record, as published by the registry
Recorded against
The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants.