Published 27 Sep 2026 · Last reviewed 27 Sep 2026 · 1 min read
In short: GST depends on construction status, payment timing and project classification; verify the promoter invoice and CBIC rules.
When does GST apply?
GST can apply to construction service when an under-construction apartment is sold before the completion certificate or first occupation, whichever is earlier under the applicable entry. Where the entire consideration is received after that point, the construction-service treatment differs.
Do not use one blanket rate
Rate and conditions depend on affordable versus other residential apartment, project category, commercial component and the promoter’s applicable scheme. Ask for the project’s written GST classification and tax invoice rather than relying on a broker’s percentage.
Buyer checklist
- Identify project and apartment classification.
- Check completion/occupation status on the payment date.
- Separate base value, maintenance, club, parking and other supplies.
- Verify GSTIN, invoice, payment schedule and credit notes.
- Remember stamp duty and registration are separate.
Source
CBIC — construction service rates and conditions. GST reviewer: [Name and credentials].
Frequently asked questions
Is GST charged on every ready-to-move home?
The completion/first-occupation timing and payment facts matter; obtain project-specific advice.
Is stamp duty included in GST?
No. Stamp duty and registration are separate transaction costs.
Can a broker decide the GST rate?
No. Require the promoter’s tax invoice and verify classification under current CBIC rules.
GST on Under-Construction Property: Buyer Guide
Last reviewed: September 2026 · We broker land in Delhi NCR, so treat anything about specific plots as a commercial interest. Verify title, approvals and measurement independently. See Disclaimer.
