If we are in the new scheme (i.e. 1% for affordable and 5% on non affordable) for real estate developer, are we liable to pay tax after receiving OC on the unsold flats?

Reply—Portion of TDR transferred on or after 01-04-2019  which remained un-booked on the date of issuance of completion certificate or first occupation of the project shall be liable to tax at the applicable rate not exceeding 1% of the value in case of affordable residential apartments and 5% of the value in case of other than affordable residential apartments where transfer of development rights ia involved in the project. Otherwise, no GST applicable after receiving OC.