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

Sunilkumar (CA) (30 Points)

15 December 2022  

Dear Experts,

Dealer had taken the land on rent and constructed the shed and flooring for business. Due to accumulated losses in 3-4 years, dealer wants to sale the shed and internal fittings structure. Structure is capitalized as building under Fixed Asset in Balance sheet. 
Landlord is ready buy the structure. Whether sale of structure which is on land owned by landlord would be chargeable with GST or would be covered under non GST item as immovable building?
Thanks