Suzlon Energy Limited ., In re

Date: April 12, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
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Subject Matter

Transformers are not part of Wind operated Electricity Generator (WOEG). Attract 18% GST.

Summary

WOEG and transformer inclusive devices to form a wind power system/ wind generating system/ project. But WOEG per se is capable of generating electricity with wind. Now if a specially designed transformer with step down function is designed to rotate…

M/s. Suzlon Energy Ltd. (hereinafter referred to as Suzlon for the sake of brevity) submits as follows: 2. It is primarily engaged in supply of goods required for setting up of power projects, enabling generation of power through renewable sources of energy on its own and through its subsidiaries companies. 3. Suzlon manufactures Wind Operated Electricity Generators ( hereinafter referred to…

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