https://www.taxtmi.com/caselaws?id=442318 The SC ruled on GST applicability for used Wind Turbine Generator (WTG). The used WTG with accessories is taxable at 6% under CGST and TNGST Acts. The HSN code for WTG is 8412 80 30. Land with installed wind mills is not subject to GST, as land sales are not considered goods or service supply under CGST Act. en-us Tue, 20 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442318 The SC ruled on GST applicability for used Wind Turbine Generator (WTG). The used WTG with accessories is taxable at 6% under CGST and TNGST Acts. The HSN code for WTG is 8412 80 30. Land with installed wind mills is not subject to GST, as land sales are not considered goods or service supply under CGST Act. Case-Laws GST Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442318