2023 (8) TMI 1297 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

Classification of goods - rate of GST - HSN Code - used/running Wind Turbine Generator (WTG) / Wind Mill with accessories for sale purpose - Wind Turbine Generator (WTG)/ Wind Mill installed land - HELD THAT:- The transaction of the applicant involving the sale of the wind mills is covered under Clause 4 of Schedule II of the CGST Act, 2017, as the transaction involves disposal of business assets. Accordingly the activity of sale of wind mills amounts to supply of goods - entire unit of wind mill is proposed to be supplied as such without dismantling the same. Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 6% CGST with effect from 01.10.2021 vide entry no. 201A of Notification No. 01/2017 Central Tax (Rate), dated 28.06.2017 as amended vide Notification No. 08/2021 Central Tax (Rate), dated 30.09.2021.

Sale of land on which the wind mill is embedded - HELD THAT:- It is ascertained from the Commercial Taxes and Registration Department, Tamil Nadu, that as per the prevailing practice, in cases of transfer of windmill and the embedded land, windmills are not considered as an immovable property and stamp duty is being levied only on the transfer of land under the Indian Stamp Act, 1899. Be it so, according to GST laws, sale of land is not liable to GST, as the sale of land shall be treated neither as supply of goods nor as supply of services in terms of clause 5 of Schedule III of the CGST Act, 2017.