https://www.taxtmi.com/caselaws?id=470904 Wind Turbine Generators capable of dismantling, relocation and sale without damage remain movable goods despite being fixed to foundations. Their attachment serves operational stability and efficient functioning, not beneficial enjoyment of the land or foundation; the foundation remains a distinct immovable component. Applying the nature and object of annexation, intention, functionality, permanency and marketability tests, supply contracts covering the generators and related services constitute composite supplies of goods and services rather than works contracts relating to immovable property. en-us Wed, 03 Dec 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470904 Wind Turbine Generators capable of dismantling, relocation and sale without damage remain movable goods despite being fixed to foundations. Their attachment serves operational stability and efficient functioning, not beneficial enjoyment of the land or foundation; the foundation remains a distinct immovable component. Applying the nature and object of annexation, intention, functionality, permanency and marketability tests, supply contracts covering the generators and related services constitute composite supplies of goods and services rather than works contracts relating to immovable property. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470904