TMI Blog2023 (8) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The applicant, M/s Raja Dheepam Spinning Mills Private Limited, having registered premises at SF.No. 161/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of tax for Wind Turbine Generator/ Wind Mill has been increased from 5% to 12% (6% CGST + 6% SGST) with effect from 01.10.2021. 5. Personal Hearing: Shri. M. Saravana, Managing Director of M/s. Raja Dheepam Spinning Mills Pvt. Ltd., attended the personal hearing conducted virtually on 15.03.2023 and reiterated the facts narrated in their application and added that land portion will be transferred to the buyer through registered sale deed and the wind mill will be transferred through invoice. The applicant has also furnished the copy of Tax invoice No. Tl-2012/13-413, dated 01.08.2012 issued by Tvl. Gamesa Wind Turbine Private Limited, Chennai, evidencing purchase of 850 KW wind Turbine Generator with 5% VAT. 6. Findings and Discus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2021. 7. Regarding the sale of land on which the wind mill is embedded, it was submitted by the Applicant that the land portion will be transferred to the buyer through registered sale deed. In this regard, 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, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
