The following transactions shall not be considered a supply:

1. The granting or transfer of ownership rights or disposition of government buildings, real estate assets, and similar projects from one government agency to another government agency.

2. The granting or transfer of rights to use, exploit, or benefit from government buildings, real estate assets, and similar projects from one government agency to another government agency, including any right to use, exploit, or benefit granted or transferred from January 01, 2023, onward.

For the purposes of Clause (1) of this Article, the government buildings, real estate assets, and similar projects mean:

1. The premises of the government agencies;

2. The capital projects of the government;

3. Government infrastructure projects;

4. Real estate assets exploited and used by government agencies.

5. Real estate assets allocated and used to serve a public facility and for public use.

6. Developed government lands.

The scope and specifications of government buildings, real estate assets, and similar projects shall be determined by a decision of the Minister.] ^[G8]