Section 2(1)(m) in The Kerala Panchayat Buildings Rules, 2011
(m)'building' includes any structure for whatsoever purpose and of whatsoever material constructed and every part thereof whether used for human habitation or not and includes foundations, plinth, walls, floors, roofs, chimneys, plumbing and building services, verandah, balcony, cornice or projections, part of a building, wells or anything affixed there to or any wall enclosing or intended to enclose any land or space and signs and outdoor display structures;