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Taxable value of demand raised by developers for non affordable residential housing

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(Querist)
26 July 2023 The developer received an amount of Rs.30,00,000/- as an installment from customer against sale of flat which is in under construction. How to calculate taxable value and GST on it ? Please suggest .
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
27 July 2023 Consider 30 lacs including GST.
Taxable value is divide 30 lacs by 105 and multiply it by 100.

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