Ministry of Finance Effective tax rate on complex, building, flat etc. 08 DEC 2018 It is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the … [Read more...] about Effective rate of tax and credit available to the builders for payment of tax are summarized in the table for pre-GST and GST regime