Under-Construction GSTFY 2026-27
Calculate the exact GST payable on an under-construction property and determine whether you qualify for the 1% affordable housing rate or the standard 5% rate.
Quick Summary: Under-Construction GST
GST on residential property in FY 2026-27 is applied at two rates: 1% for 'Affordable Housing' (Value ≤ ₹45.00L) and 5% for others. There is no Input Tax Credit (ITC) for builders under these rates. Critically, GST is only payable on under-construction flats; ready-to-move properties with an Occupation Certificate (OC) attract 0% GST.
How to use the Under-Construction GST
- 1
Enter Property Agreement Value
Input the base cost of the flat before taxes and duties.
- 2
Select Area Category
Choose 'Metro' or 'Non-Metro' to check affordable housing eligibility.
- 3
Review Net GST
See the total tax payable (after the 1/3rd land value deduction) to the builder.
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Regulatory Disclaimer · FY 2026-27
Last verified May 2026
Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.
Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."
Consult a SEBI-registered IA or CA for personalised advice.
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