M/s Sukhbir Agro EnergyLtd.

1. Applicant has entered into a Power Purchase Agreement with Punjab State Power Corporation Limited (PSPCL) for supply of power to be generated from 2 Rice straw bed biomass power projects of 15 MW capacity each regarding which letter of award has been issued to the applicant by Punjab Energy Development Authority (PEDA). The applicant has to establish two biomass based power plants and requires to procure the items listed in annexure to this order for the said purpose. Applicant wants to know about the classification of the goods mentioned in the annexure

2. Whether the items purchased/to be purchased and used to be used for producing/generating electricity from paddy straw/waste, as per annexed list, are covered in schedule-1- 5% Sr. no. 234, Chapter/Heading/Sub Heading/Tariff item 84 or 85(e)- Waste to energy plants/devices under renewable energy devices and parts for their manufactures of notification No. 1/2017 Integrated Tax (Rate) dated 28 June, 2017 for the purpose of levy of GST

States/UT
Order No. & Date
AAR/GST/PB/12 Dated 11.02.2022
Order date
11-02-22
Category
97(2)(a) & (b)
Year