HC ruled that the sale of an incomplete building does not...

HC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulations. The transaction falls outside Entry 5(b) of Schedule II, as no construction service was contemplated between parties. The sale is neither a supply of goods nor services per Schedule III. Consequently, the court quashed the respondents' order rejecting the petitioner's GST refund claim and allowed the refund application, determining that the transaction was not subject to GST levy.