‘Stator Coils’ supplied to the applicant falls under CTH 8503 for use in wind operated electricity generators [WOEG] will be eligible for the levy of 6 % CGST in terms of SI.No.201A in the Schedule II in the Notification no. 01/2017-CT (Rate) dt.28.06.2017 as amended.
Classification of Goods- The Applicant has received purchase orders for the manufacture and supply of stator coils for wind operated electricity generators [WOEG]. The Applicant have sought Advance Ruling on the following question: Whether the supply of Stator Coil by the Applicant to Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of SI. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification. It is evident that the specified Renewable energy devices and the parts for their manufacture falling under Chapter 84, 85 and 94 are eligible to be supplied at the’ rate of 6% CGST as per this entry. Wind Operated Electricity Generator is one the devices spelt in the said entry. Held that- The supply of Stator Coil by the Applicant to M/s. Coral Manufacturing Works India private Limited for use in the WOEG will be eligible for the levy of 6 % CGST in terms of SI.No.201 A in the Schedule II in the Notification No. 01/2017- CT(R) dated 28th June 2017 (as amended ) and 6% SGST in terms of corresponding SGST notification with effect from 01.10.2021, subject to the self assessment of the applicant that all such supplies are for the manufacture of the Generators for Renewable Energy, based on the Purchase Orders/Supply Contracts for each of such supply.
‘Stator Coils’ supplied to the applicant falls under CTH 8503 for use in wind operated electricity generators [WOEG] will be eligible for the levy of 6 % CGST in terms of SI.No.201A in the Schedule II in the Notification no. 01/2017-CT (Rate) dt.28.06.2017 as amended.
Classification of Goods- The Applicant has received purchase orders for the manufacture and supply of stator coils for wind operated electricity generators [WOEG]. The Applicant have sought Advance Ruling on the following question: Whether the supply of Stator Coil by the Applicant to Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of SI. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification. It is evident that the specified Renewable energy devices and the parts for their manufacture falling under Chapter 84, 85 and 94 are eligible to be supplied at the’ rate of 6% CGST as per this entry. Wind Operated Electricity Generator is one the devices spelt in the said entry. Held that- The supply of Stator Coil by the Applicant to M/s. Coral Manufacturing Works India private Limited for use in the WOEG will be eligible for the levy of 6 % CGST in terms of SI.No.201 A in the Schedule II in the Notification No. 01/2017- CT(R) dated 28th June 2017 (as amended ) and 6% SGST in terms of corresponding SGST notification with effect from 01.10.2021, subject to the self assessment of the applicant that all such supplies are for the manufacture of the Generators for Renewable Energy, based on the Purchase Orders/Supply Contracts for each of such supply.