Classification of goods- In the instant case, the applicant (Suzlon energy ltd.) 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.

Suzlon manufactures Wind Operated Electricity Generators (WOEG).  Suzlon receives a consolidated contract for supply of Wind Turbine Generator consisting of WOEG and supply of transformer.  

Question on which Advance Ruling sought:

The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and 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 Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017.

The issue before this authority is on determination of GST rate on said transformers. 

Held that- Transformers are not part of WOEG and are leviable to CGST @ 9% vide Sr. No. 375 of Schedule-III of Notification No. 1/2017-CT (Rate) dated 28-6-2017.