Suzlon Energy Ltd ., In re
Date: December 29, 2024
Subject Matter
Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST. AAR ruling upheld.
Summary
The case involves an appeal filed by Suzlon Energy Ltd. against an Advance Ruling which determined that specially designed transformers used in conjunction with Wind Operated Electricity Generators (WOEGs) are not considered a part of the WOEGs accor…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGSTs Act, 2017′ and the `GGST Act, 2017‘) are pari materia and have the same provisions in like matter and differ from eac…