GST Classification of Transformers in Wind Generators: Step Up/Step Down Models Taxed at 18.

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....Classification of goods - 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 - Suzlon’s submission in this regard that transformers are placed in nacelle/ tower at para 6 is not correct. - Liable to GST @18% - AAR....