GST applicability on Purchase of flats

For ready to occupy flats (having CC) no GST applicable, otherwise 12% over total  cost (including land value) for unser-construction flats/units.

For ready to occupy flats (having CC) no GST applicable, otherwise 12% over total  cost (including land value) for under-construction flats/units.

 

While registration of property on which GST was charged @ 12%, stamp tax to be paid on total consideration value including GST or total consideration excluding GST component?

On value of property agreement, which is usually without GST. GST is charged additionally on behalf of government.

I.e,  when value of land or its share is inclusive in the cost of property like apartment.

Whenever there are seperate agreement of land and construction of property, then 18% GST over the works contract.