Do I pay GST on a resale flat?
Short answer: No. Reselling an already-completed flat is a sale of immovable property, outside GST entirely. You pay stamp duty and registration to the state, but no GST on the sale price.
What you need to know
- Applies where the property already has its CC/OC and possession has happened
- No GST registration/invoice needed from an individual seller for a personal resale
- Brokerage paid to an agent for the resale is separately taxable at 18%
Who this applies to: buyers/sellers
Official / primary source: taxinformation.cbic.gov.in (government source)
Work out your own numbers
CAPGAIN's free calculators cover capital gains (12.5% and 20%-indexed side by side), TDS on property, stamp duty and registration by state, home-loan EMI and prepayment.
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This page summarises CAPGAIN's law library entry gst-faq-resale-flat. It is general information for India, not advice on your facts. Where a point says something is not yet confirmed, treat it as open and check the latest notification.