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    <title>GST on Wind mills and its parts -reg</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=112402</link>
      <description>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.</description>
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