GST on sale of structure built on land owned by landlord to landlord

Land owned by landlord . Structure is owned by tenant taken for business purpose.
renting of residential property even if used for the purpose of business does not fall within the purview of gst act.

Dear sir,

Question is not about GST on renting.

Tenant has built the structure on land owned by landlord now tenant will sale this shed structure to landlord so whether GST would be chargeable on this sale..

YES , GST IS APPLICABLE .

Dear Sunil Kumar

yes its cover under the defination of supply.
It is noted that wherever there is consideration involved for the sale/disposal of Asset the same shall be treated as supply, hence GST is applicable.

Note : If ITC has been claimed & asset being disposed off without consideration, it will constitute supply & GST is applicable.

Valuation: Refer Section 18(6) ,R/w rule 44

Dear Sir

Similar to above we have constructed a building on the land owned by our sister concern and after construction taken the same building on lease for 8 years

As we (tenant) constructed building hence we capitalized the same in our books also as Building, now we have vacate the building, do we need to write off the building in our books or is to be sold to owner at WDV.

Kindly advice, if to be sold at what GST Rate and HSN Code