https://www.taxtmi.com/article/detailed?id=17234 GST classification of a Wind Turbine Generator turns on whether it remains movable goods despite installation on an earth-embedded foundation. Attachment for stability, safety or operational efficiency is functional and does not alone establish immovability. Where the turbine can be dismantled, transported, re-erected and used without losing identity or marketability, the foundation and turbine must be treated separately. Since works contract classification is confined to immovable property, naturally bundled supply, erection, installation and commissioning of a movable turbine may be treated as composite supply, with tax treatment following the principal supply. en-us Thu, 20 Aug 2026 08:16:22 +0530 Thu, 20 Aug 2026 08:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17234 GST classification of a Wind Turbine Generator turns on whether it remains movable goods despite installation on an earth-embedded foundation. Attachment for stability, safety or operational efficiency is functional and does not alone establish immovability. Where the turbine can be dismantled, transported, re-erected and used without losing identity or marketability, the foundation and turbine must be treated separately. Since works contract classification is confined to immovable property, naturally bundled supply, erection, installation and commissioning of a movable turbine may be treated as composite supply, with tax treatment following the principal supply. Articles Goods and Services Tax - GST Thu, 20 Aug 2026 08:16:22 +0530 https://www.taxtmi.com/article/detailed?id=17234