GST Rate for buildig below 2500000

Reply— Sale of Building is neither supply of goods nor supply of services as per Schedule III of CGST Act,2017. Therefore, GST is not applicable on sale of Building.

However 1% GST is applicable on construction of residential apartments in a project having carpet area upto 60 square meter in metropolitan cities and 90 square meter in cities or towns other than metropolitan cities and the gross amount charged for which, by the builder is not more than forty five lakhs rupees.