If I pay the builder only after the OC is issued, do I still pay GST?

If your entire payment is made only after the CC/OC is issued, no GST applies at all - you are legally buying a finished building, not a construction service. The dividing line is the CC/OC date, not possession date or the sale-agreement date Any part of your payment made before CC/OC usually makes the whole sale taxable Ask for the CC/OC copy and its date before assuming your purchase is GST-free

What decides whether my flat purchase attracts GST?

If your entire payment is made only after the CC/OC is issued, no GST applies at all - you are legally buying a finished building, not a construction service. The dividing line is the CC/OC date, not possession date or the sale-agreement date Any part of your payment made before CC/OC usually makes the whole sale taxable Ask for the CC/OC copy and its date before assuming your purchase is GST-free

CAPGAIN › Answers › GST on flats & property › GST when the builder charges you after the completion certificate

GST when the builder charges you after the completion certificate

Short answer: If your entire payment is made only after the CC/OC is issued, no GST applies at all - you are legally buying a finished building, not a construction service.

Law: CGST Act 2017, Schedule II para 5(b) · Authority: CBIC · Status: in force · Checked 25 Sept 2026

What you need to know

The dividing line is the CC/OC date, not possession date or the sale-agreement date
Any part of your payment made before CC/OC usually makes the whole sale taxable
Ask for the CC/OC copy and its date before assuming your purchase is GST-free

Who this applies to: buyers/NRIs

Official / primary source: taxinformation.cbic.gov.in (government source)

The law behind it

No GST on a flat bought after completion/occupancy certificate

If the builder already has the CC/OC before you pay anything and sign, the sale counts as a finished building - no GST, only stamp duty and registration.

CGST Act 2017, Schedule II para 5(b) and Schedule III para 5 · in force · source

Legal heir certificate and succession certificate applications

When an owner dies without a Will, heirs typically need a legal heir certificate (a simple revenue-department document, used for mutation and pension claims) and, for bank accounts and other movable assets, a succession certificate from the District Court - a more formal document that also lets the holder handle debts and securities.

Legal heir certificate (state revenue/tehsildar process); Succession Certificate petition under Section 372, Indian Succession Act 1925 · in force · source

Work out your own numbers

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