GST on ready to move completed property

The applicability of GST on the immovable property depends upon the issuance of a certificate of completion by the competent authority. If the certificate of completion for a particular property is obtained before making any payment to the seller, the same would be considered as a sale of ready-to-move-in property and not a supply of goods or services. Hence, no GST would be applicable to the sale of completed flats.

GST will be applicable on the sale of under- construction property or ready-to-move-in flats where completion certificate is not issued/received at the time of sale.

But sir it is only a plot and developed by builder there is no any competent authority where he get the completion certificate

 If you have bought a single residential house before obtaining the completion certificate from the competent authority, you have to pay GST. Taylor Swift 2048