2023 (8) TMI 1297

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....2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained....

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....llowing details in their statement of relevant facts; That they are desirous to sell one Wind Turbine Generator Mill located in one geographical area of SF.No. 1225, Rasipalayam wind Park, Sankaran dampalayam Village, Dharapuram Taluk, Tirupur District, on as is where is basis along with the land in which wind mill is installed land. 3. Regarding applicability of GST, the Applicant referred to Notification No. 1/2017, Central Tax Rate dated 28.06.2017, Schedule I, Serial No. 234, Chapter 84,85 or 94 (d) Wind Mills, Wind Operated Electricity Generator (WOEG) with 2.5 % rate of GST. 4. In this regard, the Joint Commissioner, GST &CE, Salem Commissionerate has offered the following remarks vide letter dated 21.04.2023 as below; As ....

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....rtion on which the wind mill is embedded is proposed to be sold separately and the property will be transferred to the buyer through registered sale deed. 6.3. In this connection, it is observed that, the transaction of the applicant involving the sale of the wind mills is covered under Clause 4 of Schedule II of the CGST Act, 2017, as the transaction involves disposal of business assets. Accordingly the activity of sale of wind mills amounts to supply of goods. 6.4. As per the submissions made by the applicant, entire unit of wind mill is proposed to be supplied as such without dismantling the same. Supply of wind mill with its parts and accessories is a composite supply of wind mill and liable to tax @ 6% CGST with effect from 01.10....