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

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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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