GST on Building Transfer to OMCL: AAR Odisha Ruling Explained

In re Essel Mining Industries Limited (GST AAR Odisha)

In the case of In re Essel Mining Industries Limited (GST AAR Odisha), the applicant, Essel Mining Industries Ltd., sought an advance ruling on whether the transfer of buildings, civil structures, and railway sidings to Odisha Mining Corporation Limited (OMCL) constituted a sale of a building and thus fell under clause 5 of Schedule III of the CGST Act, 2017, exempting it from GST. The applicant argued that since the buildings and railway sidings were constructed during the lease period and ownership was transferred to

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