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(Querist)
05 February 2020 Dear all,

builder has taken land for development, builder constructed 10 flats,
builder sold 7 flats and handover 3 flats to site owner

builder should collect GST from site owner @18% on construciton value
if it is yes

please provide any notification or evidence to collect gst from site owners
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
05 February 2020 Please elaborate the meaning of "handover 3 flats to site owner'
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Amol S Joglekar

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Amol S Joglekar (Expert)
06 February 2020 01. The revised scheme applies to residential and commercial apartments.
02. The new scheme is compulsory for projects commenced on or after 1-4-2019. In respect of ongoing projects as on 31-3-2019, the promoter has option to shift to new scheme w.e.f. 1-4-2019 (without ITC) or continue under earlier scheme (with ITC)
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