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CGST : AAAR set aside ruling of AAR holding that turbine generator set to be supplied by applicant to buyer for use in waste-to-energy project is covered under SI. No. 234 of Schedule I of Notification No. 1/2017-IGST (Rate) dated 28-6-2017 as "Renewable energy devices and parts for manufacture of waste to energy plants/devices" attracting 5% levy