Do you pay GST on a flat? Under construction vs ready to move
Only on under-construction flats. GST is 5% of the agreement value, or 1% for affordable housing: carpet area up to 60 m² (about 645 sq ft) in metropolitan areas and value up to ₹45 lakh. A flat that already has its Occupation Certificate has no GST, and neither does a resale flat.
Checked October 2026 by the V9 Realty team. Estimates only; the builder's cost sheet and your advocate have the final word.
The ₹45 lakh line matters
A 600 sq ft flat at ₹42 lakh pays ₹42,000 GST (1%). The same size at ₹48 lakh crosses the affordable limit and pays ₹2,40,000 (5%). That's a difference of ₹1,98,000 for a ₹6 lakh difference in price.
Common questions
Is GST charged on stamp duty?
No. GST and stamp duty are separate, and each is worked out on the agreement value.
What if the building gets its OC before I pay?
GST applies to instalments paid before completion. Payments made after the Occupation Certificate is issued are not subject to GST. Ask the builder to show the split on the cost sheet.
Is GST charged on parking or club fees?
Charges bundled into the agreement value are taxed with it. Separately billed services may be taxed differently, so ask for each item to be listed.
See GST for your flat in the calculator.