GST on transfer of Showroom constructed on lease land

Hi Members,

I just want to know the applicability of GST in case of transfer of building constructed on lease Land. 

A private limited company took a land on lease and constructed a car show room at its own cost, after years of operation the private limited want to transfer the fixed assets appearing in its balance sheet, i.e. building, plant & Machinery, AC, furniture. now my question is whether the GST will be applicable in case of transfer of building and if yes at what rate.

Your input will be really helpfull

Thnaks

CA Robin