latest notification regarding gst rate for construction completed as well as under construction flat

please explain the gst rate applicability on purchase of residential flat as per latest notification
Replies (3)

revised-gst-rates-real-estate-properties-2019

already paid 12% gst on asset before 1
IF ENTIRE CONSIDERATION IS RECEIVED AFTER ITS FIRST OCCUPATION A BUILDER OR DEVELOPER IS NOT LIABLE TO PAY GST EVEN IF COMPLETION CERTIFICATE OR OCCUPANCY CERTIFICATE IS NOT OBTAINED (THERE ARE VARIOUS REASONS FOR THE SAME.)

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