{"id":2162,"date":"2025-05-22T17:46:37","date_gmt":"2025-05-22T12:16:37","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2162"},"modified":"2025-06-26T15:54:37","modified_gmt":"2025-06-26T10:24:37","slug":"gst-on-flats","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/","title":{"rendered":"GST Audit on Flat Sales: The Truth Behind 1% and 5% Rates"},"content":{"rendered":"\n<p>GST officers across India have launched a campaign to focus on the books, returns, and data of real estate transactions, especially related to sale or purchase of flats.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#Reason\" >Reason<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#How_To_Classify_Real_Estate_Project\" >How To Classify Real Estate Project?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#How_to_Determine_Residential_Real_Estate_Project_and_Real_Estate_Project\" >How to Determine Residential Real Estate Project and Real Estate Project?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#Residential_Real_Estate_Project_RREP\" >Residential Real Estate Project (RREP)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#GST_Rates_for_RREP\" >GST Rates for RREP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#Real_Estate_Project_REP\" >Real Estate Project (REP)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#GST_Rates_for_REP\" >GST Rates for REP<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/gst-on-flats\/#Point_To_Remember\" >Point To Remember<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reason\"><\/span>Reason<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To check whether the correct GST rates were applied on sale of flats.<\/p>\n\n\n\n<p>In many cases, tax demands are also have been raised for undercharging GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Classify_Real_Estate_Project\"><\/span>How To Classify Real Estate Project?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Real estate projects are divided into two categories under GST notifications:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Residential Real Estate Project (RREP) i.e. residential projects.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Real Estate Project (REP) &#8220;other than RREP&#8221; i.e. commercial projects.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Determine_Residential_Real_Estate_Project_and_Real_Estate_Project\"><\/span>How to Determine Residential Real Estate Project and Real Estate Project?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Residential_Real_Estate_Project_RREP\"><\/span>Residential Real Estate Project (RREP)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If the carpet area of commercial units (such as &#8211; shops or offices) in a project is \u226415% of the total carpet area, the project is classified as an RREP.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Rates_for_RREP\"><\/span>GST Rates for RREP<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"640\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Residential-Real-Estate-Project-1024x640.png\" alt=\"\" class=\"wp-image-2163\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Residential-Real-Estate-Project-1024x640.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Residential-Real-Estate-Project-300x188.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Residential-Real-Estate-Project-768x480.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Residential-Real-Estate-Project.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Note : <\/strong>Although notified rates are 1.5% and 7.5%, effective rates become 1% and 5% respectively after standard 1\/3rd land deduction, as land is non-taxable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Real_Estate_Project_REP\"><\/span>Real Estate Project (REP)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If the carpet area of commercial units exceeds 15%, the project is classified as an REP.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Rates_for_REP\"><\/span>GST Rates for REP<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"384\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Real-Estate-Project-1024x384.png\" alt=\"\" class=\"wp-image-2164\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Real-Estate-Project-1024x384.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Real-Estate-Project-300x113.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Real-Estate-Project-768x288.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/05\/GST-Rates-for-Real-Estate-Project.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Point_To_Remember\"><\/span>Point To Remember<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The market often refers to 1% and 5% as GST rates, but these are effective rates after land deduction, not the notified rates (1.5% and 7.5%). This confusion can lead to audit issues.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST officers across India have launched a campaign to focus on the books, returns, and data of real estate transactions, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2165,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>GST Audit on Flat Sales: The Truth Behind 1% and 5% Rates - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Are you confused between 1% &amp; 5% GST on flat sales? 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