Disposing of Building-Fastened Assets Without Consideration Is a GST Supply of Goods, Liable to Taxation.

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....Supply or not - disposing off assets (no CENVAT/VAT Credit was taken) fastened to the building on delivering possession to the lesser, on which no consideration will be received - such transfer or disposal would be a supply of goods by the applicant and it is immaterial whether the said transfer/disposal is for a consideration or not - liable to GST.....