Used Wind Turbine Generator Deemed Taxable at 6% Under CGST and TNGST, Land Sale Exempted from GST Levy

The SC ruled on GST applicability for used Wind Turbine Generator (WTG). The used WTG with accessories is taxable at 6% under CGST and TNGST Acts. The HSN code for WTG is 8412 80 30. Land with installed wind mills is not subject to GST, as land sales are not considered goods or service supply under CGST Act.

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Issues involved:
The judgment deals with the rate of GST for used Wind Turbine Generator (WTG) / Wind Mill, the HSN Code for Wind Turbine Generator (WTG) / Wind Mill, the rate of GST for Wind Turbine Generator (WTG) / Wind Mill installed land, and the HSN Code for Wind Mill installed land.

Rate of GST for used Wind Turbine Generator (WTG) / Wind Mill:
The applicant sought an Advance Ruling on the rate of GST for a used Wind Turbine Generator (WTG) / Wind Mill. The Authority found that the supply of a used Wind Turbine Generator (WTG) / Wind Mill with accessories is a composite supply of Wind Mills and is liable to tax at the rate of 6% under CGST Act, 2017 and 6% under TNGST Act, 2017, as per entry 201A of Schedule I of Notification No. 1/2017 - Central Tax (Rate) dated 28.06.2017, as amended vide Notification No. 08/2021 Central Tax (Rate), dated 30.09.2021.

HSN Code for Wind Turbine Generator (WTG) / Wind Mill:
The applicant also inquired about the HSN Code for Wind Turbine Generator (WTG) / Wind Mill. The Authority determined that the HSN code for Wind Turbine Generator (WTG) / Wind Mill is 8412 80 30 --- Wind turbine or engine.

Rate of GST for Wind Turbine Generator (WTG) / Wind Mill installed land:
Regarding the rate of GST for Wind Turbine Generator (WTG) / Wind Mill installed land, the Authority clarified that the sale of land on which the wind mill is embedded is not liable to GST. This is because the sale of land is not considered a supply of goods or services under clause 5 of Schedule III of the CGST Act, 2017.

HSN Code for Wind Mill installed land:
The Authority did not specifically address the HSN Code for Wind Mill installed land, as the focus was on the tax implications of the sale of land where the wind mill is situated.

Separate Judgement:
No separate judgment was delivered by the judges in this case.

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