5% GST applicable on sale of used second hand Wind Turbine Generator

In re Sameera Trading Company (GST AAR Karnataka) Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? 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 2.5% under CGST Act, 2017 in terms of entry 234 of Schedule I of Notification No.1/2017 – Central Tax (Rate) dated 28.06.2017. Similarly, it is taxable at 2.5% under KGST Act, 2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA 1. M/s Sameera Trading Company, (called as...