Immovable property

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JOHN BOSCO NIRMAL RAJ (Querist)
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31 May 2019 We are into producing power through Wind Turbine. Our question is whether Wind Turbine is Immovable or movable property according to GST law.

ADNAN HASAN

ADNAN HASAN (Expert)
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31 May 2019 The term 'Immovable property' is not defined under GST Act. Reference can be made to the allied Acts.
As per General Clause Act 1897, the term "immovable property" shall include land, benefits to arise out of land, and
things attached to the earth, or permanently fastened to anything attached to the earth.
and immovable property is also defined under section 3 of "Transfer of Property Act.1882 "immovable property’ does not include standing timber growing crops or grass.
By combing both definitions, we may say that, the term "immovable Property" includes land, benefits to arise out of lands, and things attached to the earth, except standing timber, growing crops and grass.
Conclusion:-Wind turbine will be consider as immovable property as it is attached to the earth or rooted to the earth.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 June 2019 Land and buildings are immovable property GST not applicable on it. Wind turbine is a movable property we can remove and transport it to other location GST applicable on it.

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