Real Estate Project under affordable housing project will Charge GST @ 1% separately or as Composition tax will bear himself. Further, as the developer not take Input tax credit so how to show the input in GSTR return as Ineligible Input Tax or any other way. Please Clarify.

Reply—Yes, builder is required to charge 1% GST on sale of affordable house, it is not a composition tax. Tax burden is to bear by buyer of house. And, ITC may be declared as ineligible ITC while filing GSTR-3B.