What is the GST rate applicable on supply of Aluminium Foil Type Winding Inverter Duty Transformer?

This advance ruling clarifies the Goods and Services Tax (GST) rate applicable to the supply of Aluminium Foil Type Winding Inverter Duty Transformers. The Gujarat Authority for Advance Ruling (GAAR) addressed the query from M/s. Shilchar Technologies Limited, a prominent manufacturer of various types of transformers. The ruling provides specific guidance on the tax classification and rate for these specialised transformers.

GUJARAT AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/07/2021
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/04)
Date: 20.01.2021

Name and address of the
applicant
: M/s. Shilchar Technologies Limited
Bil Road, Bil ,
Vadodara-391410.

GSTIN of the applicant 24AADCS3108B1Z2

Date of application : 10.02.2020

Clause(s) of Section 97(2) of
CGST / GGST Act, 2017, under
which the question(s) raised.
: (a) classification of any goods or
services or both;

Date of Personal Hearing : 23.12.2020

Present for the applicant : Shri Dhruvank Parikh CA

M/s. Silcher Technologies Ltd., Bil Road, Bil, Vadodara -380022 is a company registered under the provisions of Companies Act and having aGSTIN: 24AADCS3108B1Z2, has filed an application for Advance Rulingunder Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the GGST Act.

2. M/s. Silcher Technologies Ltd. is one of India’s prominent manufacturers of Electronics & Telecom and Power & Distributiontransformers. The said company was founded in 1990 to manufacture R-coretransformers. In 1995, after an overwhelming response from the market,they ventured into the manufacturing of Ferrite transformers. As part of theirexpansion plans, they started manufacturing Distribution and PowerTransformers in a phased manner from 2005 to 2007. The applicant now caters to a wide cross section of industrial segments from utility to renewable energy sector and to individual retail customers across the globe.

3. The applicant submitted that they provide an extensive range of LinearTransformers from R-core to EI and Toroidal to Current transformers. These transformers can be supplied according to customer specific requirement in terms of thermal insulation, cut-offs, static-magnetic shielding, special mounting, epoxy moulding, vacuum impregnation, etc.

4. The applicant submitted that they manufacture Telecom and DataTransformers of highest quality standards to satisfy customer requirements. With engineering support from Custom Magnetics, USA they design the most efficient and cost effective solutions for their customers.

To know more in details find the attachment file