GST on Real Estate Calculator India — Flat & Property Purchase
CGST · SGST · IGST Breakdown — Invoice, Reverse GST & Business Summary
Real estate GST depends critically on property type and delivery stage. Under-construction flats: 5% GST (without ITC) — but 1% for affordable housing (carpet area ≤60 sqm metros, ≤90 sqm non-metro, value ≤₹45L). Ready-to-move: NO GST (only stamp duty + registration). Commercial under-construction: 12% GST. Calculate total property purchase cost including GST, stamp duty and registration here.
🧾 GST Calculator
How to Use GST Calculator India
Enter the base amount, select the GST rate slab (5%, 12%, 18%, 28%), choose Exclusive (add GST to amount) or Inclusive (extract GST from total), and select whether it's an Intra-state (CGST + SGST) or Inter-state (IGST) transaction. Get instant breakup — no login, no install.
How GST Calculator Works — Formula
GST Exclusive: GST Amount = Base × Rate/100 · Total = Base + GST
GST Inclusive (Reverse): Base = Total ÷ (1 + Rate/100) · GST = Total − Base
CGST & SGST = GST Amount ÷ 2 each (for intra-state transactions).
Example: ₹10,000 base at 18% → GST = ₹1,800 · CGST = ₹900 · SGST = ₹900 · Total = ₹11,800.
CGST vs SGST vs IGST — What's the Difference?
CGST (Central GST) goes to Central Government. SGST (State GST) goes to State Government. Both are charged on intra-state transactions (seller and buyer in the same state), each at half the total GST rate. IGST (Integrated GST) is charged on inter-state transactions and goes entirely to the Central Government, which then distributes to the destination state.
Real-Life GST Examples India 2025
🛒 Grocery (Milk, fresh vegetables): 0% GST — exempt essentials.
💊 Medicines, life-saving drugs: 5% GST — reduced rate for healthcare.
📱 Mobile phones, computers: 12% GST — standard electronics rate.
🍕 Restaurant services, AC restaurants: 5% or 18% GST — varies by type.
🏠 Under-construction flats: 5% GST (affordable) or 12% (premium).
🚗 Luxury cars: 28% GST + 12–22% Cess — highest tax bracket.
Frequently Asked Questions
What is the GST rate on under-construction flats in India?
5% GST (without input tax credit): regular residential flats under construction. 1% GST: affordable residential housing (carpet area ≤60 sqm in metro cities or ≤90 sqm in non-metro AND value ≤₹45L). 12% GST: commercial under-construction properties. 0% GST: ready-to-move (completion certificate obtained).
Is GST included in the home loan or paid separately?
GST on under-construction property can be included in home loan. Most banks allow financing of GST amount if builder includes it in total cost. Some buyers pay GST separately to builder. The GST component does NOT get 80C or 24(b) deduction — only principal repayment and interest are eligible for tax benefits.
What is stamp duty vs GST on property — difference?
GST: central + state tax on supply of construction service (paid to builder/developer). Goes to GST portal. Rate: 1% or 5%. Stamp duty: state government tax on property registration (transfer of ownership). Rate: 3–7% depending on state. Registration fee: 0.5–1%. Both are mandatory and non-deductible. No ITC on either.
Can I claim GST refund on property purchase?
No — individual home buyers cannot claim GST refund or ITC. GST on residential property purchase is a sunk cost. However, registered GST entities buying commercial property CAN claim ITC on GST paid, offsetting against their outward GST liability. This makes commercial property effectively cheaper (by GST amount) for businesses.