Sales of wind mill

Wind turbines (HSN code 8502) generally attract a GST rate of 12%. You will need to charge 12 % GT on the sale of the wind mill turbine. 

ensure you comply with GST  invoicing rules and file returns accordingly. 

Dear sir,

It has now been revised to 18% 

For sale of a wind turbine in India, the GST rate depends on whether it is sold as one complete wind-operated electricity generator or as individual parts/components. A complete wind-operated electricity generator is generally classified under HSN 8502 31 00 and attracts 12% GST (6% CGST + 6% SGST, or 12% IGST). Parts may fall under different HSN codes and rates; confirm the classification against the actual items and current tariff before invoicing. If the turbine is dismantled or sold with related equipment, describe each item separately on the invoice.

The sale is generally a taxable supply, so GST applies on the transaction value, subject to the seller’s registration and any applicable input-tax-credit adjustments. The invoice should state the correct descripttion, HSN, rate and place of supply. The exact classification and rate may change with the turbine’s configuration and what is included in the sale.

Correct HSN and rate selection is an important part of the invoicing and GST return workflow for a turbine sale. Manual classification and return work can be difficult; automation reduces repetitive tasks while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For support with compliance workflows, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1

GST on sale of a wind turbine – the current rate and the points to check:
• One correction to both earlier replies: from 22 Sept 2025 wind-operated electricity generators (HSN 8502 31), windmills and their specified parts attract 5% GST (earlier 12%), under the renewable-energy entry of Notification 9/2025-CT(R). It is not 18%.
• Parts or equipment not covered by the renewable-energy entry (e.g. general transformers, cables) follow their own HSN rate, usually 18%. Describe each item separately on the invoice.
• If this is a used turbine on which ITC was taken, pay the higher of (a) ITC taken less 5 percentage points per quarter of use, or (b) GST on the transaction value (Sec 18(6), Rule 44(6)).
• If the seller is not registered and the turbine was not used in business (e.g. sold by an individual generating power for own use), check registration need before charging GST.
• Supplies invoiced between 22 Sept 2025 and now at 12% should be corrected by credit note; the buyer's ITC will match only the revised tax.