Gst on under construction apartment

164 views 1 replies

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
24 June 2026
Chartered Accountant - GST & Direct Tax

APL

Mumbai

CA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details