GST apply or not

GST is not applicable in case of sale of immovable properties since immovable properties are outside the purview of the definition of goods and services. However GST is applicable on sale of under construction house property as it falls under the category of supply of services.
In your case GST shall not apply since it does not involve any service component. Also it does not classify as goods.

I think Towers cover under Machinery

So what

Sorry for My above Reply .... as Telecommunication tower are specifically Excluded fro definition of Plant & Machinery , Hence it cover Under Immovable Property & As per Schedule III , it's not supply , So No GST Attracts

If in Place of telecommunications tower a machine fixed on earth, sale with land to unregistered person then is gst apply

I think that would be the case of composite supply and the main nature of supply being sale of machinery, GST shall apply.

Composite supply when both good are taxable here land sale is not taxable so how it will composite supply

I don't think that there is any condition requiring both the goods to be taxable to classify as composite supply. If you have any article in support of your opinion, kindly share that.

If it's is fixed to Earth , then it's Immovable Property ,... hence No GST applicable