Pawan Joshi 04 December 2025

Gst on ready to move duplex in a housing project.

I have purchased a duplex - sale deed registration still pending - given advance 10lacs.
The duplex house is ready to move - the internal roads are also complete.
The CA of the user is stating that GST is applicable till full project is complete.
but from other sources I ascertained that GST is not applicable if the unit is complete and ready to move in stating that once the unit is complete it comes under the category of immovable property and it doesn't comes under the scope of goods and services.
https://chatgpt.com/s/t_692ee078b598819188cd74f0dac75c52
I wanted to know the correct position with relevant reference to convince the CA that GST is not applicable in my case.
Thanks for your valuable opinion on this.

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Quick Summary

This discussion clarifies whether Goods and Services Tax (GST) applies to a ready-to-move-in duplex within a larger housing project. The consensus is that once a specific unit is completed and has received its completion or occupation certificate, it is considered immovable property and falls outside the scope of GST. This is regardless of whether the entire project is fully finished. The sale of such completed units is not subject to GST, as it is not considered a construction service.

5 Replies

T. Kalaiselvan, Advocate (Advocate) 05 December 2025

No GST is applicable on the sale of a completed, ready-to-move residential unit.

GST applies only when the sale is made before completion certificate (CC) / occupation certificate (OC), i.e., when there is a “construction service.”

Once the construction of your duplex is completed — even if the overall township/project is not fully completed — your specific unit becomes an immovable property, and its sale is outside the scope of GST.

This is exactly the position under law, and the CA's statement “GST applies until the entire project is complete” is incorrect.

2 Like

SHIVKUMAR AGNIHOTRI, ADVOCATE, (Advocate ) 05 December 2025

1. A completed house is considered as immovable property . The sale of immovable property doesn't attract GST as per schedule III of CGST act 2017.

2. The aim is to avoid double taxation on the buyer. The buyer still has to pay stamp duty to State, registry charges and certain other maintenance charges.