AAR: Sale of Used Wind Mills with accessories, constitutes a "composite supply", taxable at 5%

Karnataka AAR rules that the supply of Used Wind Turbine Generator (WTG) or Wind Mill with accessories is taxable at 5% under Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017,; Notes that the applicant is engaged in the business of generating electricity from Wind Mills and have installed 108 wind mills and now it is desirous of selling the installed windmills on ‘as is where is’ basis; Observes that the applicant is primarily ...