Builders input ITC

As per the New GST Rate on Real Estate Sector @ 1% and 5%, Builders cannot claim ITC on their input, input services and capital goods.

Commercial Apartment Construction ( shop, Godowns,office)

GST Rate 5% without ITC :
Construction of Commercial Aparment ,in RREP from 1/4/2019

GST Rate 12 %With ITC : .
Construction of Commercial Apartment in REP From 1/4/2019.

Note : Above rate is for Commercial Apartment & For residential aparment Its 1% & 5%