Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST: CESTAT [Read Order]

By Shabna Rahim - On August 6, 2023 8:30 pm - 2 mins read
Diffused Silicon Wafer - Semi Conductor Devices - IGST - Diffused Silicon Wafer Considered as ‘Semi Conductor Devices’ Attracts 5% Rate of IGST - CESTAT - GST - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the diffused silicon wafer considered as semiconductor device which attracts a 5% rate of Integrated Goods and Service Tax (IGST).  CETC Renewable Energy Technology (India) Private Limited, the appellant assessee was a private limited company importing various capital goods from…

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