If land owner sells his share of apartments, whether gst is applicable?

Reply

GST is not applicable if the whole of the consideration for a property is paid after issuance of completion certificate by a competent authority or after its first occupancy, whichever is earlier.

Whereas purchasing a property from a builder directly and if payments are made to the builder towards the property prior to occupation, GST would be payable on the amount paid.

In the query the land owner is supposed to sell share of apartment, thus the land owner would not liable to charge GST from the purchaser if the payment is being made after issuance of completion certificate or first occupancy.