{"id":69909,"date":"2024-09-02T08:26:45","date_gmt":"2024-09-02T02:56:45","guid":{"rendered":""},"modified":"2024-09-02T08:26:45","modified_gmt":"2024-09-02T02:56:45","slug":"gst-applies-to-transfer-of-buildings-on-government-land-as-service-not-sale-taxed-at-18-under-schedule-ii-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69909","title":{"rendered":"GST Applies to Transfer of Buildings on Government Land as Service, Not Sale; Taxed at 18% Under Schedule II of CGST Act."},"content":{"rendered":"<p>GST Applies to Transfer of Buildings on Government Land as Service, Not Sale; Taxed at 18% Under Schedule II of CGST Act.<br \/>Case-Laws<br \/>GST<br \/>This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the applicant on government land to a new lessee (OMCL). The key points are: 1) The transfer of building without ownership rights in the underlying land does not constitute a &#39;sale&#39; under GST. 2) Th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80937\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the applicant on government land to a new lessee (OMCL). The key p<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69909","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69909"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69909\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}