GST on apartment purchase

[Maneesh Agarwal]

I'm looking for under construction apartment which would be ready in a month time.

Builder is asking to pay GST on below items. Should GST be applicable on all these items?

• UDS consideration
• Cost of construction of apartment
• Township infrastructure charges
• Infrastructure and Amenities charges
• Development charges for Water & Electricity
• Development Charges for Pipes Gas
• Development charges for Generator

Thanks, -Maneesh

AI Summary

GST applicability on under construction apartments requires tax on sale consideration and related development and infrastructure charges.
GST applies to under-construction apartment purchases and extends to the undivided land share, construction cost and ancillary development and infrastructure charges; buyers should ensure builders both collect and remit GST and may prefer ready apartments where GST is not levied on the immovable sale.