GST on Under-Construction Property Explained 2026
Why an under-construction flat carries a GST line that a ready-to-move one doesn't, how it's calculated, and why buyers can't claim input tax credit on it.
No GST on Ready-to-Move Flats With OC
The occupancy certificate ā not the word 'ready' on a brochure ā is what actually removes GST from a flat purchase, and skipping that check can cost you 1-5% of the price.
GST 1% on Affordable Housing: Who Qualifies
A flat ā¹2 lakh above the affordable-housing value cap, or a few square feet over the carpet-area limit, can quietly push your GST rate from 1% to 5% ā here is exactly where that line sits.
GST on Flat Maintenance Above Rs 7,500: The Rule Every Buyer Should Understand
Your first society maintenance bill has an 18% GST line you never saw quoted ā here's exactly when that tax applies, on what amount, and how to check if your society is charging it correctly.
GST vs Stamp Duty: Untangling the Two Taxes on Your Flat Purchase
Buying a flat and seeing both GST and stamp duty on your cost sheet feels like double taxation ā it isn't, and understanding the difference changes how you compare under-construction and ready-to-move options.