https://www.taxtmi.com/caselaws?id=764519 AAR held that specially designed transformers performing dual step-down/step-up functions supplied with wind-operated electricity generators (WOEG) are not parts of WOEG. Relying on CBIC clarification and Ministry of New & Renewable Energy minutes, the authority found no basis in popular-meaning interpretation to treat transformers as WOEG components. The decision distinguished a cited SC/HC matter as relating to a different statute and exemption. Consequently the transformers do not qualify for exemption under the cited notification entries, and the appeal was dismissed. en-us Mon, 30 Dec 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764519 AAR held that specially designed transformers performing dual step-down/step-up functions supplied with wind-operated electricity generators (WOEG) are not parts of WOEG. Relying on CBIC clarification and Ministry of New & Renewable Energy minutes, the authority found no basis in popular-meaning interpretation to treat transformers as WOEG components. The decision distinguished a cited SC/HC matter as relating to a different statute and exemption. Consequently the transformers do not qualify for exemption under the cited notification entries, and the appeal was dismissed. Case-Laws GST Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764519