How GST is computed on purchase of residential flat in Kolkata?

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Please explain with example if any regarding how and when GST is applied & exempted for purchasing residential flat in Kolkata? (Separately for individual buyer and builder/promoter)
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no GST apply on sale or purchase of ready to move flat/ house. 

Sir, then why the provisions of 1%,5l% of gst without ITC and value upto Rs. 45 Lakhs and 80% inputs must be purchased from registered suppliers etc. are there in law???


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