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GST on supply of Aluminium Foil Type Winding Inverter Duty Transformer for solar project

Case Law Details

Case Name
In re Shilchar Technologies Limited (GST AAR Gujarat)
Date of Judgement/Order
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In re Shilchar Technologies Limited (GST AAR Gujarat) Q. 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 at the rate of 2.5% along with State GST at the rate of 2.5%? Ans. The applicant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of service in terms ...
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