Custom-designed transformers for wind turbines not exempt as wind turbine parts.

The GAAR ruled that custom-designed transformers for wind turbines, which perform dual step-down and step-up functions, are not considered parts of wind turbine generators (WOEG) and are therefore not exempt from GST. This decision aligns with the CBIC's circular and the Ministry of New and Renewable Energy's clarification, which excludes transformers from being classified as WOEG parts. The appellant's argument based on common parlance and a previous case was deemed legally untenable. Consequently, these transformers do not qualify for tax exemption under specific notifications, leading to the dismissal of the appeal. .....

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