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Construction of individual houses

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10 May 2022 1.First the bulider purchase the land from third party and after construction sold to another party including the land and house
2.when we can avail the input of construction material?
3. is reverse charge is applicable for unregister purchase of sand ?
4. at what rate the gst is charged to consumer?

12 May 2022 1 5% GST applicable with no input credit if sold under construction. No GST after completion certificate sale.
2 No input credit in case of sale at 5% GST.
3 yes, if purchase from registered dealer not exceed 80%.
4 Rate given above.



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