AAR clarifies that "Energy saving choolas", a modern replacement for traditional mud stoves (chulhas/choolas) delivering 65% fuel savings and 70% smoke reduction while working on all solid biomass fuels is “exempt” under TNVAT Act, 2006; Elucidates that when there is a specific entry in Part B of Fourth Schedule, the clarification is not at all required 

Order No. ACAAR No.27 /2016-17 dated April 25, 2018
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