Gst rate on

Is it sold by builder/developer? Is it under-construction?

If Yes to both........ GST @ 12% applicable......

The applicable GST rate will be 12% as the land is included in this case. According to the provision, real estate sales including land are covered under the 12% GST slab. The estate deals without land constitute a GST of 18%. https://blog.saginfotech.com/affordable-housing-under-gst-as-work-contract-rates-revised