GST on Property Calculator — Know Your Total Tax on Purchase
Calculate the exact GST on your under-construction property purchase. See the 1% vs 5% difference, plus stamp duty and registration charges — your true cost of buying.
What you'll need
- Agreement / property value (₹)
- Property type — affordable, non-affordable, ready-to-move, or commercial
How It Works
Enter the property value
The agreement value of the property as stated in the sale deed.
Select property type
Choose between under-construction affordable housing, non-affordable, ready-to-move, or commercial.
See total cost with taxes
Get the GST amount, estimated stamp duty, registration, and total cost of acquisition.
GST Rates on Property Purchase (Post April 2019)
| Property Type | GST Rate | ITC | Stamp Duty |
|---|---|---|---|
| Affordable UC (≤₹45L, ≤90 sqm) | 1% | No | Applies |
| Non-Affordable Under Construction | 5% | No | Applies |
| Ready-to-Move (OC received) | 0% | N/A | Applies |
| Commercial (Under Construction) | 12% | Yes | Applies |
GST is on the agreement value excluding land (land is deemed as 1/3rd of total value for standard residential). Always obtain a proper GST invoice from the builder.
Frequently asked questions
What is the GST rate on under-construction property in India?
As of April 2019, GST on under-construction residential property is 1% for affordable housing (carpet area ≤ 60 sqm in non-metros or ≤ 45 sqm in metros, and price ≤ ₹45 lakhs) and 5% for all other residential under-construction properties. There is no Input Tax Credit (ITC) available to the buyer.
Is GST applicable on ready-to-move homes?
No. GST is not applicable on ready-to-move (completed) properties where the Occupancy Certificate (OC) has been issued. Only stamp duty and registration charges apply. Always verify that the builder has received the OC before purchase to avoid unexpected GST liability.
How is GST calculated on property purchase?
GST is calculated on the construction value, which is the agreement value minus 1/3rd (the deemed land value). However, since April 2019, builders must pay GST on the full value without ITC benefit, and typically pass this cost to buyers through the final price. The effective GST shown in the agreement is 1% or 5% of the total agreement value.
What defines affordable housing for GST purposes in India?
Under GST rules, affordable housing means residential property with: (1) carpet area not exceeding 60 sq. m in metropolitan cities (Delhi NCR, Mumbai, Chennai, Kolkata, Bengaluru, Hyderabad) or 90 sq. m in other cities, AND (2) gross amount charged does not exceed ₹45 lakhs. Both conditions must be met.
Authoritative resources
Ready to calculate your property taxes?
Calculate GST →