GST on Flats sale at Land owner share

I am the land owner me and my builder executed development agreement and registered in 2013 now my flats got occupancy certificate if i am (land owner share) sale the flats shall I collect the GST?
Replies (5)

No

 

After obtaining Occupancy certificate, sale of flat doesn't attract GST. Hence, you need not collect GST
Sale of flats after receipt of occupancy certificate is not liable to tax under GST. Accordingly, do not collect any GST
why??
Bcz it is not a good after completion

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