Tax implications of construction service

If you are purchasing a flat from a builder after receiving the completion certificate then you are not at all liable to pay ST to teh builder.  However if you have purchase a under construction flat and are paying advances to the builder then you would be liable to pay ST to the builder.

However if you have hired a contractor/builder on your own to construct a flat/plot/bungalow for yourself then in this case there would not be any ST liability because you are constructing the premises for yourself and is not for sale.

Thank you