Natural Ester Dielectric Fluid (Envirotemp FR3) classified under GST Schedule II, incurs 12% IGST for transformer use.
Case-Laws
GST
Applicability of GST – Classification of goods – Natural Easter Dielectric Fluid (Envirotemp FR3) – soyabean oil has to be modified or adapted for use in the transformers – Envirotemp FR3 falls under Serial no. 27 of Schedule II – taxable at the rate of 12% IGST (i.e. 6% CGST and 6% SGST) – AAR
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