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 classification for windmill parts determines reduced rate for dedicated parts while works contracts attract standard rate.
Parts specifically classifiable under Chapters 84 or 85 retain their respective GST rates; parts designed solely for windmills attract the concessional windmill heading rate. Supply of windmills invoiced separately from erection results in the concessional rate for the goods and the standard rate for erection; a single composite price may be treated as a works contract and taxed at the standard rate, and civil works and land-related activities are taxable at the standard rate.