• GST payment for flat bought from builder

I had made a sale agreement(Not sale DEED),of purchasing a 2bhk flat worth 27lakhs.
Now,I did not ask him that whether this 27lakhs is including GST or not.

Builder is about to give me sale deed as due to corona,court was closed and so there was a delay to provide me sale deed by the builder to me.

Now,A)If 27lakhs includes GST,then,Will 27 lakhs would be mentioned on Sale deed or (27lakhs - GST charge)?
B)Will I get seperate GST tax invoice or it will be there in sale deed itself?
C)What all documents I need to collect from builder as I have done full payment to him apart from sale deed and GST tax invoice(If B) is right)?
Asked 18 days ago in GST

If the builder is selling the flat after receiving the OC then no question of GST arises.

However if sale agreement is made before receiving OC and some consideration also has been paid then GST would come into picture at the rate 1% if cost of flat is less than 45 lakhs and area is upto 640 Sq Ft in metro cities and 960 Sq Ft in non metro cities. In all other cases the GST Rate is 5%.

Satish Dholwani
CA, Jodhpur
9 Answers

5.0 on 5.0

Did the builder had got completion certificate when you purchased the flat?

If yes then no GST, if no then either 5% or 12% GST depending on the regime that he chose.


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Thank you.

Naman Maloo
CA, Jaipur
3703 Answers
40 Consultations

5.0 on 5.0

- It seems that you paid to builder the entire consideration after builder gets OC therefore no GST is applicable in your case.

Vivek Kumar Arora
CA, Delhi
3839 Answers
250 Consultations

5.0 on 5.0

Dear Sir,


Hope you are doing well !!


GST is not applicable if the entire consideration is paid after the issue of the certificate of completion by a competent authority or after its first occupancy, whichever is earlier.



Payal Chhajed
CA, Mumbai
4926 Answers
96 Consultations

5.0 on 5.0



If you have purchased a flat for which completion certificate has been obtained, there would be no GST chargeable on such transaction.



Lakshita Bhandari
CA, Mumbai
5275 Answers
364 Consultations

5.0 on 5.0



No GST is applicable on completed or ready to sale properties only if the Completion Certificate has been issued

As you are buying after completion certificate no gst. 

Karishma Chhajer
CA, Jodhpur
2288 Answers
15 Consultations

5.0 on 5.0

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