Sale of windmill

[Padmanathan KV]

Is sale of windmill liable to GST?

No doubt windmill is an immovable property but...

Context:-

1. Goods means 'every kind of movable property..'

2. services means 'anything other than goods,..'

3. Immovable property General Clauses Act - 'shall include land,....' (thus, it is clear that land is only one specie where as immovable property is genus)

4. Schedule III entry 5 - 'sale of land, subject to... sale of building'.

Whether immovable properties other than land and building are taxable as 'service'?

AI Summary

Debate on GST Applicability: Are Windmills Immovable Property or Goods? Impact on Tax Liability Explored A discussion forum addressed the applicability of Goods and Services Tax (GST) on the sale of windmills. Participants debated whether a windmill is considered an immovable property or goods. Some argued that when sold with land, it is immovable, while others suggested that standalone windmills, which can be dismantled, are goods. The conversation also explored whether such sales could be classified as composite or mixed supplies under GST, affecting tax liability. Additionally, the potential classification of the transaction as a 'supply of business as a going concern' was considered, with implications for both GST and income tax.