Goods & Service Tax (GST) on Flat Purchase

For under-construction flats where the builder has already paid, send the refund application to the GST council. You can include your flat’s registration details, the developer’s GST [...]

No, GST is not levied on the purchase of resale flats.

You cannot avoid paying GST if you purchase an under-construction flat. If you wish to avoid GST on flat purchases, purchase a ready-to-move-in flat.