CAPGAIN › Answers › GST on flats & property › Do NRIs pay GST differently when buying property in India?
Do NRIs pay GST differently when buying property in India?
Short answer: No - an NRI pays exactly the same GST (1%/5%/12%, or none if ready/resale) as a resident buyer. What differs for NRIs is income-tax TDS and RBI/FEMA rules, not the GST rate itself.
What you need to know
- Same GST rates and CC/OC exemption rules apply regardless of buyer residency/citizenship
- No special GST exemption or surcharge exists specifically for NRI buyers
- Hiring an Indian architect/agent: IGST s.12(3) fixes place of supply at the property's location
Who this applies to: NRIs/buyers/CAs
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-nri-buyer. 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.