194IA - TDS ON BUYING PROPERTY

GST will be levied on purchase of under construction properties at 12%. Not on TDS to be deducted.

You didn't get my answer sir,

When the property has 'completion certificate' obtained; it is not under-construction property and hence exempt from GST levy !!!

The transfer of completed immovable property by sale transaction will be outside the jurisdiction of GST and will be liable for stamp duty.

However certain provision are still under drafting process in relation to Real estate