GST on Wind mills and its parts -reg

[N Balachandran]

Sir,

1. Can u please clarify the GST rate applicable on parts and procured for Wind Mills ( Wind Electric generator ) Renewable energy device.

2. We are manufacturer of wind mills and the GST is applicable on Wind Mill is 5%. When we undertake supply and erection including civil works , DP yard etc., What will be rate of GST on the whole?

3. What is the GST rate if we undertake civil work including land?

Regards

N.Balachandran

AI Summary

GST Rates Clarified for Wind Mill Parts: 5% for Specific Parts, 18% for Gearboxes, Civil Works, and Composite Services A discussion forum addressed the Goods and Services Tax (GST) applicable to wind mills and their parts. A manufacturer inquired about the GST rates for parts used in wind mills, supply and erection services, and civil work including land. The response clarified that parts solely used with wind mills attract a 5% GST if not classified under other headings, while specific parts like gearboxes fall under a different heading with an 18% rate. If supply and erection are billed separately, they attract 5% and 18% respectively, but a composite invoice might be treated as a works contract with an 18% rate. Civil works attract an 18% GST.