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The Supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is a composite supply of Wind Mills and is liable to tax @ 5% under GST.

Classification of Supply — The Applicant is a Partnership firm and registered under GST Act. The Applicant engaged into the business of generating electricity from Wind Mills and installed 108 wind mills. They entered into a power purchase agreement with Bangalore Electricity Supply Company Limited. The Applicant sought Advance ruling on the question whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? The Authority ruled out that the Supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is a composite supply of Wind Mills and is liable to tax at 5% GST. — Sameera Trading Company, In Re… [2019] 16 TAXLOK.COM 161 (AAR-Karnataka)