Case Details: In re: Suzlon Energy Ltd. (2025) 27 Centax 50 (App. A.A.R.-GST-Guj.)
Judiciary and Counsel Details
- S/Shri B.V. Siva Naga Kumari, Member (Central Tax) & Rajeev Topno, Member (State Tax)
- Shri Dhruvank Parikh, CA for the Appellant.
Facts of the Case
The appellant sought an advance ruling on the taxability of a specially designed transformer for Wind Operated Electricity Generators (WOEG), performing a dual step-up and step-down function. The Authority for Advance Ruling (AAR) held that it does not form part of WOEG and is liable to CGST at 9% under Sl. No. 375 of Schedule-III. The appellant challenged this before the Gujarat Appellate Authority for Advance Ruling (AAAR), arguing that the transformer is integral to WOEG and should qualify for exemption.
AAAR Held
The Hon’ble Gujarat AAAR held that the specially designed transformer for WOEG is not a component of WOEG and does not qualify for exemption under Notification No. 1/2017-Central Tax (Rate), dated 28-06-2017. Emphasizing strict interpretation of exemptions, the authority upheld its classification under Sl. No. 375 of Schedule-III, attracting CGST at 9%, and dismissed the appeal.
List of Cases Cited
- Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Company — 2018 (361) E.L.T. 577 (S.C.) — Followed [Para 16]
List of Circulars and Notifications Cited
- Circular No. 1008/15/CX, dated 20-10-2015
- Notification No. 1/2017-State Tax (Rate), dated 30-6-2017
- Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017
- Notification No. 8/2021-Central Tax (Rate), dated 30-9-2021
- Notification No. 8/2021-State Tax (Rate), dated 30-9-2021
- Notification No. 12/2012-Central Excise, dated 17-3-2012
- Instruction F. No. 96/85/2015-CX.I, dated 7-12-2015.
