2022 (12) TMI 1039

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....Petitioners Mr. K.K. Maiti, Ms. Ekta Siha ... For the CTST Authority Mr. Debsoumya Basak, Mr. Viswajit Neogi ... For the Respondent No. 3 ORDER Heard learned Advocates appearing for the parties and considered the submission of the parties including the written notes of argument. By this writ petition, petitioners have challenged the impugned order of the Appellate Authority under th....

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....le records that the appellant has entered into an agreement for purchasing a building from M/s. Eveready Industries Ltd who has charged and collected GST @ 18% on sale of such building and the appellant has opined that such purchase being neither supply of goods nor service and should be outside the ambit of GST and has quoted Schedule III of CGST Act in support of their claim. Now, GST is payable....

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....upply of services read as "construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier." In the instant case, the a....

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....nd that the appellant has purchased a Prefabricated Building classifiable under GST HSN Code 9406 from M/s. Eveready Industries Ltd. Now a prefabricated building, informally a prefab, is a building that is manufactured and constructed using prefabrication. It consists of factory-made components or units that are transported and assembled on-site to form the complete building. Thus, it is evident f....