Construction of single unit bungalow

[Balvinder Chandok]

I purchase a developed plot and then construct a duplex on it with my own money or loan money. After that I sell it out to customer ,do I have to charge gst on my sale price. I only do 3-4 units in a year. Am I exempted from gst aor should I charge it from customer

AI Summary

GST Exemption on Duplex Sale: No GST if Occupation Certificate Obtained Before Sale, Regardless of GST Implementation Date. A participant in a discussion forum inquired about the applicability of Goods and Services Tax (GST) on the sale of a duplex constructed on a purchased plot. The individual constructs 3-4 units annually and seeks clarity on whether GST should be charged to customers. Responses indicate that if the occupation certificate is obtained before the sale, GST is exempted. It was noted that this condition applies regardless of whether the certificate is dated before or after the GST implementation. If the house is completed and sold with the occupation certificate, GST is not applicable.