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Home Near Completion Attracting More Tax Post-GST

Against the service tax of 4.5, w.e.f. July 1, all the EMIs on the house shall attract a Goods and Service Tax (GST) @ 12%. A project already completed or near completion shall attract an interest of 12% on entire amount after July 1, 2017.

Post GST, as the builders shall not be able to claim any tax credits for the inputs employed prior to July 1, there will be additional tax burden of 7.5%. Post July 1, any invoice issued by the builder shall attract a GST @ 12%. So, if you have invested in a down-payment loan or a construction-linked, any amount that shall be paid by you after July 1 shall include GST.

Developers and government are working out to pass through of the benefits happen. Already developers are looking out for avenues wherein they could pass on the benefits arising out of input tax credits. Even over the ongoing projects, developers are keen to share the benefits.

If you bought a flat for say 50 lakhs and you have already paid an amount of 10 lakhs. Then, under the earlier service tax regime, you were required to pay 4.5% service tax. And the rest Rs. 40 lakhs, if paid after July 1 shall attract a GST of 12% over service tax of 4.5%. So, you were required to pay Rs.16,200 under service tax which is upscale to Rs. 48000 under GST now.

Developers have already started intimating buyers about this inflation on account of higher tax rates.

Team iPropUnited

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