https://www.taxtmi.com/caselaws?id=768635 The Karnataka HC held that the sale of an incomplete building without providing subsequent construction services does not fall under Entry 5(b) of Schedule II, which covers construction services. The court determined that such transactions constitute neither supply of goods nor services under GST law, making them non-taxable. The HC quashed the rejection order and allowed the petitioner's GST refund claim, ruling that authorities erroneously applied Entry 5(b) when the transaction involved only sale without construction services. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 06 Jun 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768635 The Karnataka HC held that the sale of an incomplete building without providing subsequent construction services does not fall under Entry 5(b) of Schedule II, which covers construction services. The court determined that such transactions constitute neither supply of goods nor services under GST law, making them non-taxable. The HC quashed the rejection order and allowed the petitioner's GST refund claim, ruling that authorities erroneously applied Entry 5(b) when the transaction involved only sale without construction services. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768635