Shilchar Technologies Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 13, 2023
- Type:
- Advance Ruling
- Members:
- Milind Torawane, Vivek Ranjan
Subject
GST on Aluminium Foil Type Winding Inverter Duty Transformer for initial setting up of solar project. AAR ruling modified.
Summary
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 Not…
Judgement
At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a men…