Gst on plant and machinery auctioned by bank

Facts

Bank has issued a auction notice wherein a Factory land and building along with plant and machinery installed therein is put to auction.

as per auction notice value of p&m and l&b are seperately mentioned

now as a bidder if someone wants to buy the property along with P&m what would be the applicability of GSt.

whether those p&m would be treated as part of immovable property as it is mostly fastened to land.

as per gst act whether gst would be payable on value of such P&M or not.