Residential property builder required GST registration

Is he selling the Properties only after receiving the Completion Certificate ( CC ) / Occupation Certificate ( OC ) ???

Yes . selling property after receiving completion certificate.

If that is so then the Builder is not required to take Registration under GST as he is dealing in purely exempt supply ( NO SUPPLY ). As per Para 5 of SCHEDULE III of the CGST Act 2017, "Sale of Land and subject to Para 5 clause (b) of Schedule II, Sale of Building", is neither treated as Supply of Goods or Services.

As per the Provision of Section 23(1) clause (a) of the CGST Act 2017, Persons who are dealing in EXCLUSIVE SUPPLY OF EXEMPTED GOODS OR SERVICES OR BOTH, then he is not liable to take registration under GST.

But kindly note that if he receives any token money during the Booking stage ( construction stage ), then GST would be applicable Sir and he will be liable to take registration under GST.