• GST rate

I have booked a flat by paying 10%of sale consideration in an ongoing venture including 12%GST applicable and about to conclude sale agt.Balance amount I am planning stage wise from April 19 onwards.So for the balance AMT what will be the GST rate 5%or 12%.
Builder wants to incorporate 12%GST for 50%of sale consideration and for balance at 5%rate in the sale agt.is it correct sir.
Asked 2 months ago in GST from Hyderabad, Telangana

The GST needs to be charged at the rate which are in force at the time of receiving payment so since the new rates of GST will be applicable from April so I guess he should charge 5% GST on entire amount received from April onwards.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement .

Thank you

Naman Maloo
CA, Jaipur
1363 Answers
16 Consultations

5.0 on 5.0

Dear Sir,


Hope you are doing well !!


For the balance amount, GST@5% will be applicable. 

Payal Chhajed
CA, Mumbai
2069 Answers
17 Consultations

5.0 on 5.0

Yes, it is correct.

Karishma Chhajer
CA, Jodhpur
1004 Answers
4 Consultations

5.0 on 5.0

As the new provisions will be applicable form 01.04.2019 therefore rate of 5% should be charged by the builder on all payments post 01.04.2019.

Vivek Kumar Arora
CA, Delhi
2412 Answers
105 Consultations

5.0 on 5.0


The builder is incorrect in such approach. 5% rate shall be applicable for all payments made after 1.4.19.

However, if according to your agreement with the builder any installments become due before April 19, then 12% rate shall apply even though installment is paid in April.

Lakshita Bhandari
CA, Mumbai
2945 Answers
131 Consultations

5.0 on 5.0


If payment is planned after 1.April .2019 and no invoice is raised by builder for any payment ,then 5 % rate will apply,other wise 12%

As Rates which are effective on- date of invoice or date of payment whichever is earlier ,is consider for payment of GST.



Hope it helps

Swati Agrawal
CA, Indore
1006 Answers
3 Consultations

5.0 on 5.0

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