Is GST charged on an under-construction flat?

Fact from a source

GST generally applies to under-construction residential apartments, at rates set by notification that have changed over time. The position can differ after the completion certificate is issued or after first occupation. Check the current rule with your builder and a tax adviser.

Source: Ministry of Finance FAQ — Real Estate Sector (F. No. 354/32/2019-TRU, 7 May 2019). Last reviewed 18 Oct 2026. General information, not legal or tax advice.