Real Estate Sector – July 2024 to January 2025 Updates

From July 2024 to January 2025, significant changes in the Goods and Services Tax (GST) system have impacted the real estate sector. These updates affect various aspects of taxation, including preferential location charges (PLC), reverse charge mechanisms (RCM), and the treatment of immovable property. It is essential for builders, developers, and property buyers to stay informed about these changes to ensure compliance and avoid potential issues.

This post summarizes the key updates, providing a clearer understanding of how these changes affect the industry. Let’s look at each of these updates in more detail.

Key GST Updates in the Real Estate Sector
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1Time of Supply for Construction and Maintenance Services under Hybrid Annuity Model (HAM)
2New GST Rules Simplify Preferential Location Charges (PLC) for Builders and Buyers
3Understanding GST on Rent After the 54th GST Council Meeting: Key Updates and Changes
4Understanding ITC on Immovable Property Under the CGST Act: A Supreme Court Ruling
5GST Update: Reverse Charge Mechanism (RCM) for Renting of Non-Residential Property
6Real Estate – Understanding RCM Provisions
7New GST Update: Redefinition of “Specified Premises” Effective April 2025
Conclusion

The recent GST updates offer clarity on many aspects of the real estate sector. By understanding these changes, you can ensure compliance and make informed decisions. Staying updated on these developments is key to managing your business effectively in today’s evolving GST landscape.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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