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

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader