Conventional Magnetic Transformers are key components in a distribution system as it performs several functions like voltage transformation and isolation. However due to increase in penetration of renewable energies into distribution system, existing conventional transformers are expected to be replaced by a solid-state transformer (SST) which offers several advantages as reported in literature. SST can also be used to connect AC or DC grids because it can be operated at a much higher frequency and voltage which results in reduction in the size of conventional transformers as size of transformer is inversely proportional to frequency. In this paper, design and analysis of a 3-phase PWM Inverter using half - bridge topology for 11kV/381V, 100kVA solid-state transformer (SST) is presented for power distribution system application. The mathematical model of SST is developed using analytical calculations and then implemented in MATLAB simulation program. Finally it is implemented in hardware in a laboratory for a half-bridge topology. The main system has been virtually created in order to actualize the conversion from DC to AC.