https://www.taxtmi.com/caselaws?id=470904 Wind turbine generators assembled and erected on foundations qualify as movable goods where they can be dismantled, relocated and sold without damage. Applying the tests of nature and object of annexation, intention, functionality, permanency and marketability, attachment to the foundation serves stable and efficient operation rather than beneficial enjoyment of the foundation. Although the foundation remains embedded and immovable, the generators are not permanently annexed to it. Their supply together with associated services therefore constitutes a composite supply, rather than a works contract relating to immovable property. en-us Wed, 03 Dec 2025 00:00:00 +0530 Thu, 13 Aug 2026 10:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470904 Wind turbine generators assembled and erected on foundations qualify as movable goods where they can be dismantled, relocated and sold without damage. Applying the tests of nature and object of annexation, intention, functionality, permanency and marketability, attachment to the foundation serves stable and efficient operation rather than beneficial enjoyment of the foundation. Although the foundation remains embedded and immovable, the generators are not permanently annexed to it. Their supply together with associated services therefore constitutes a composite supply, rather than a works contract relating to immovable property. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470904