GST on supply of Aluminium Foil Type Winding Inverter Duty Transformer & its Parts

In re Shilchar Technologies Limited (GST AAAR Gujarat) Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied/to be supplied for initial setting up of solar project falls under Sr. no. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 and liable to Central GST 2.5% along with State GST at the rate of 2.5%. AAAR held that (i) The appellant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of services in terms of ...