GST contructed flat

Contracted Building completed 30/06/17 and that time Two flat sale and registration completed, and STAX paid.
now current period one of flat and registered but builder Charge GST .

my question 1.GST applicable ? 2.What is rate charge 12 or 18. 3. if not applicable GST why.

please clarify

thanks
Replies (2)
No Gst is not applicable on after construction of flat...if the completion certificate has been issued
If Completion Certificate ( CC ) has been issued by the competent authority, then GST NOT Applicable.

Under GST Regime, only Under construction Flats are taxable since it constitutes a "SUPPLY OF SERVICE" as per Para 5 (b) of SCHEDULE II of the CGST Act 2017.

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