buyer can claim itc on gst paid to new flat purchase

flat should be used for business purpose. I guess rate is 18%

as per sec 17(5) of CGST Act, 2017 GST paid on construction related services is not allowed unless the receiver is also on similar line of business.

(c) works contract services when supplied for construction of an immovable
property (other than plant and machinery) except where it is an input service for further
supply of works contract service;


(d) goods or services or both received by a taxable person for construction of an
immovable property (other than plant or machinery) on his own account including
when such goods or services or both are used in the course or furtherance of business.
Explanation.––For the purposes of clauses (c) and (d), the expression
“construction” includes re-construction, renovation, additions or alterations or repairs,
to the extent of capitalisation, to the said immovable property;