{"id":71306,"date":"2025-04-10T08:32:54","date_gmt":"2025-04-10T03:02:54","guid":{"rendered":""},"modified":"2025-04-10T08:32:54","modified_gmt":"2025-04-10T03:02:54","slug":"sale-of-incomplete-building-exempted-from-gst-transaction-not-considered-supply-of-goods-or-services-under-schedule-ii-and-iii","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71306","title":{"rendered":"Sale of Incomplete Building Exempted from GST: Transaction Not Considered Supply of Goods or Services Under Schedule II and III"},"content":{"rendered":"<p>Sale of Incomplete Building Exempted from GST: Transaction Not Considered Supply of Goods or Services Under Schedule II and III<br \/>Case-Laws<br \/>GST<br \/>HC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulations. The transaction falls outside Entry 5(b) of Schedule II, as no construction service was contemplated between parties. The sale is neither a supply of goods nor services per Schedule III. Consequently, the court quashed the resp<\/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=87324\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sale of Incomplete Building Exempted from GST: Transaction Not Considered Supply of Goods or Services Under Schedule II and IIICase-LawsGSTHC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulat<\/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-71306","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71306","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=71306"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71306\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}