VAT on sale of Construction Building

HELLO,

ONE OF OUR CLIENT HAS CONSTRUCTED A BULDING HIMSELF ON THE LAND BELONGING TO HIS OWNERSHIP, SO AS PER MY KNOWLEDGE THIS IS NOT CASE OF WORKS CONTRACT.

I WANT TO KNOW WHETHER VAT IS TO BE LEVIED ON THE AMOUNT OF SALE VALUE, IF YES THAN AT WHAT RATE. ALSO IS THERE ANY PROVISION FOR CLAIMING THE EXEMPTION UNDER ANY OTHER PROVISION.

ALSO IT WOULD BE APPRECIABLE IF YOU CAN SUGGEST ANY OTHER EXTRA KNOWLEDGE RELATED TO THIS CASE

THANK YOU