GST rate on under-construction property is the tax charged by the government on the purchase of flats or commercial units that are still being built. As per current rules under the Real Estate (Regulation and Development) Act, 2016 framework and GST regulations in India, buyers pay GST only on under-construction properties, not on ready-to-move-in homes with completion certificates. https://www.romellgroup.com/gst-rules-mumbai-real-estate-2025/