{"id":2650,"date":"2025-02-21T08:13:47","date_gmt":"2025-02-21T02:43:47","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2650"},"modified":"2025-02-21T08:13:47","modified_gmt":"2025-02-21T02:43:47","slug":"transformer-for-wind-operated-generators-performing-step-up-and-step-down-functions-is-not-part-of-woeg-and-ineligible-for-exemption-aaar","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/transformer-for-wind-operated-generators-performing-step-up-and-step-down-functions-is-not-part-of-woeg-and-ineligible-for-exemption-aaar","title":{"rendered":"Transformer for Wind-Operated Generators Performing Step-Up and Step-Down Functions is Not Part of WOEG and Ineligible for Exempti..."},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000388955\/transformer-for-wind-operated-generators-performing-step-up-and-step-down-functions-is-not-part-of-woeg-and-ineligible-for-exemption-aaar\">In re: Suzlon Energy Ltd. (2025) 27 Centax 50 (App. A.A.R.-GST-Guj.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri B.V. Siva Naga Kumari<\/strong>, Member (Central Tax) &amp; <strong>Rajeev Topno<\/strong>, Member (State Tax)<\/li>\n<li><strong>Shri Dhruvank Parikh<\/strong>, CA for the Appellant.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>AAAR Held<\/em><\/h2>\n<p>The Hon\u2019ble Gujarat AAAR held that the specially designed transformer for WOEG is not a component of WOEG and does not qualify for exemption under <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2017-Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 1\/2017-Central Tax (Rate)<\/a>, 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.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner of Customs (Import), Mumbai v. Dilip Kumar &amp; Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Followed [Para 16]<\/li>\n<\/ul>\n<h2><em>List of Circulars and Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%201008%2F15%2FCX&amp;itemType=AP\">Circular No. 1008\/15\/CX<\/a>, dated 20-10-2015<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2017-State%20Tax(Rate)&amp;itemType=AP\">Notification No. 1\/2017-State Tax (Rate)<\/a>, dated 30-6-2017<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2017-Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 1\/2017-Central Tax (Rate)<\/a>, dated 28-6-2017<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%208%2F2021-Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 8\/2021-Central Tax (Rate)<\/a>, dated 30-9-2021<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%208%2F2021-State%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 8\/2021-State Tax (Rate)<\/a>, dated 30-9-2021<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2012%2F2012-Central%20Excise&amp;itemType=AP\">Notification No. 12\/2012-Central Excise<\/a>, dated 17-3-2012<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Instruction%20F.%20No.%2096%2F85%2F2015-CX.I&amp;itemType=AP\">Instruction F. No. 96\/85\/2015-CX.I<\/a>, dated 7-12-2015.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In re: Suzlon Energy Ltd. (2025) 27 Centax 50 (App.&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2652,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transformer for Wind-Operated Generators Performing Step-Up and Step-Down Functions is Not Part of WOEG and Ineligible for Exemption | AAAR<\/title>\n<meta name=\"description\" content=\"Gujarat AAAR ruled that a specially designed transformer for WOEG is not exempt and attracts CGST at 9% under Sl. 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