https://www.taxtmi.com/forum/issue?id=118594 Whether a windmill attracts GST depends on classification: as goods if movable plant and machinery, or as immovable property when sold with land. Tax treatment of combined sales hinges on whether the windmill is principal or ancillary to land, whether the supply is composite or mixed, and the parties' contractual terms and intentions. Conflicting precedents and the inclusive definition of goods mean a single-consideration sale with land risks GST on the entire consideration; consider Advance Ruling and assess income-tax implications where a going concern treatment is argued. en-us Tue, 20 Jun 2023 22:22:13 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118594 Whether a windmill attracts GST depends on classification: as goods if movable plant and machinery, or as immovable property when sold with land. Tax treatment of combined sales hinges on whether the windmill is principal or ancillary to land, whether the supply is composite or mixed, and the parties' contractual terms and intentions. Conflicting precedents and the inclusive definition of goods mean a single-consideration sale with land risks GST on the entire consideration; consider Advance Ruling and assess income-tax implications where a going concern treatment is argued. Discussion-Forum GST Tue, 20 Jun 2023 22:22:13 +0530 https://www.taxtmi.com/forum/issue?id=118594