Free GST on flat calculator: under construction vs ready to move, 5% or 1% affordable (Hyderabad and Andhra Pradesh)
What it does: answer four questions about your flat. You get whether GST applies at all, whether the flat counts as "affordable", which effective rate the FAQ gives, and a rough GST amount on your price. Use it before you sign or pay the next instalment, then ask the builder to confirm in writing.
The rules the tool uses
- No GST after the completion certificate. PIB: "there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority."
- Effective rates from 1 April 2019 (FAQ Q1): 1% without input tax credit on total consideration for affordable residential apartments, 5% without input tax credit for other residential apartments, "after deduction of value of land". In ongoing projects the builder could opt for the old 8% / 12% with input tax credit.
- Affordable (FAQ Q2): carpet area up to 60 sq m in metropolitan cities (the FAQ lists Bengaluru, Chennai, Delhi NCR, Hyderabad, Kolkata and Mumbai) or 90 sq m elsewhere, and a gross amount charged of not more than ₹45 lakh.
- The buyer can't pick the rate (FAQ Q20); the builder exercises the option.
To verify: this FAQ is dated 7 May 2019 and says its answers "do not have force of law". Later notifications can change rates, so check the current notification on the CBIC GST site or with a chartered accountant. The amount shown is a rough estimate (effective rate times your price); your builder's tax invoice is the real figure. The tool doesn't cover parking, club or maintenance charges, or a resale between two individuals.
Related guides
- GST on an under-construction vs ready-to-move flat in Hyderabad
- GST on an under-construction vs ready-to-move flat in Andhra Pradesh
- Free tool: carpet area vs super built-up calculator
- Free tool: stamp duty calculator, agreement of sale vs sale deed
FAQ
Is there GST on a flat bought after the completion certificate?
No. PIB says there is no GST on ready to move-in flats where the sale takes place after the completion certificate is issued by the competent authority.
How is the GST on an under-construction flat worked out here?
The TRU FAQ on real estate (7 May 2019) gives an effective rate of 5% without input tax credit, or 1% for an affordable residential apartment, on total consideration. The tool multiplies your price by that effective rate. Your builder's invoice is the real figure.
What is an affordable flat for GST in Hyderabad and in Vizag or Vijayawada?
Carpet area up to 60 sq m in a metropolitan city such as Hyderabad, or up to 90 sq m elsewhere, and a gross amount charged of not more than Rs 45 lakh. Both tests must be met.
Can the rate be 12% or 8%?
Yes, in an ongoing project where the builder opted to stay on the old rates with input tax credit. The buyer cannot choose; the builder exercises the option, per FAQ Q20.
A free sample from our Hyderabad property do-it-yourself pack: which papers to ask the builder for, which official portals to check, and in what order.
Get it free (instant download)Sources
- TRU: FAQs on real estate, F. No. 354/32/2019-TRU, 7 May 2019 (GST Council PDF)
- PIB release PRID 1555274
- CBIC GST portal (current notifications)
Not tax or legal advice. A free estimate from public guidance read on 23 Oct 2026.