https://www.taxtmi.com/caselaws?id=387610 Sale of installed wind turbine generators on an as-is-where-is basis was treated as a composite supply, with the wind mill as the principal supply, rather than a sale of second-hand goods. Rule 32(5) was held inapplicable because it applies only where the supplier trades in second-hand goods and has not availed input tax credit on purchase; that condition was not satisfied. The exemption notification was also found inapplicable because it covers intra-State supplies received from an unregistered supplier on reverse charge basis, whereas the supplier was registered. The supply therefore fell under the tariff entry for wind mills and was taxable at the applicable wind mill rate. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387610 Sale of installed wind turbine generators on an as-is-where-is basis was treated as a composite supply, with the wind mill as the principal supply, rather than a sale of second-hand goods. Rule 32(5) was held inapplicable because it applies only where the supplier trades in second-hand goods and has not availed input tax credit on purchase; that condition was not satisfied. The exemption notification was also found inapplicable because it covers intra-State supplies received from an unregistered supplier on reverse charge basis, whereas the supplier was registered. The supply therefore fell under the tariff entry for wind mills and was taxable at the applicable wind mill rate. Case-Laws GST Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387610