Gst on under construction apartment

Dear all, I need your help on GST.

I'm purchasing an under construction apartment in Bangalore but builder is charging GST 12% on overall construction it includes--Flat cost+ Car parking +KPTCL+BWSSB+ Club and Legal.

Recently through some articles I get to know that, in the month of Jan 2018 GST council has made one of the important recommendation to extend the concessional rate of GST of 12% (effective rate of 8% after deducting one third of the amount charged for the house, flat, this will apply under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana. But I'm unable to find the order/Circular/ notification stating this 8% detail. Can anyone please help me here to find order/Circular/ notification from the GST web site.

Replies (1)
It's Notification 1/2018 25/01/2018
Read with principal Notification No. 8/2017 - Integrated Tax(Rate), dated 28.06.2017, and was last amended by notification No. 48/2017-Integrated Tax (Rate), dated 14.11.2017


Yes the Builder is liable charge GST 12% on car parking , club, KPTCL Etc
as they are naturally bundled and supplied
in conjunction with the construction service

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