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Issue ID : 114395
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tranfer of factory building , gst implications

Date 10 Dec 2018
Replies1 Answers
Views 1684 Views
Asked By

A partnership firm has factory building . Now the firm is shifting to new location. Existing factory building(built in financial year 2012-13) it wants to transfer to sister concern. Whether gst applicable.

Goods and Services Tax - GST
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Replied on Dec 16, 2018
1.

As per Schedule III para 5

Read with Schedule II para 5b

It is neither supply of service nor supply of goods

Hence no GST is applicable

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