https://www.taxtmi.com/caselaws?id=757797 AAR Odisha ruled that handover of building and railway siding by applicant to new lessee does not constitute sale of building under Schedule III clause 5 of CGST Act, 2017, as applicant lacked land ownership rights. Since buildings are attached to land and cannot be sold without proportionate land rights, the transaction was classified as supply of service. The contractual agreement where applicant refrained from removing structures for monetary consideration constitutes service supply under Section 7(1) CGST Act, classifiable as miscellaneous service (SAC 999792) taxable at 18%. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757797 AAR Odisha ruled that handover of building and railway siding by applicant to new lessee does not constitute sale of building under Schedule III clause 5 of CGST Act, 2017, as applicant lacked land ownership rights. Since buildings are attached to land and cannot be sold without proportionate land rights, the transaction was classified as supply of service. The contractual agreement where applicant refrained from removing structures for monetary consideration constitutes service supply under Section 7(1) CGST Act, classifiable as miscellaneous service (SAC 999792) taxable at 18%. Case-Laws GST Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757797