Gujarat GST AAAR Denies GST Exemption for Suzlon’s Transformers

In re Suzlon Energy Ltd (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling (GST AAAR) addressed whether specially designed transformers supplied along with wind turbine generators (WTGs) by Suzlon Energy Ltd. qualify as parts of WTGs and are eligible for tax exemptions under Notification No. 1/2017-CT (Rate). The AAAR upheld the earlier ruling by the Gujarat Authority for Advance Ruling (GAAR), stating that such transformers, despite performing dual functions of step-down and step-up transformation, do not constitute parts of WTGs as per the Ministry of New and Renewable Ene...