GST in real estate business

1. Not on land transfer, but if any development charges levied.. then yes

2. Yes, but it is to be charged over and above the commission and is required to be paid by service receiver.

3. The GST is payable by the company and not agent.

Thanx Dhiraj ji for ur reply.
1.Actually I m real estate commission agent and my total commission is less than 20 lakhs but company want to collect GST from me .. they are saying that u have to pay GST 18%. already they r deducting tds @ 5% on commission. whether company can collect such gst from me?

2. if we don't pay GST on such transaction and company pay as per RCM , what will be treatment of such amount paid by the company.?

1. If you are working as commission agent, GST registration required.

2. Income tax TDS u/s. 194H of 5% over individual is justified.

3. If you are required to get registration as agent, question of RCM doesn't arise.

sir my turnover/gross receipts/commission is less than 20 lakh. still I required to get registration?

In your case, if company is selling plots which is non-taxable goods under GST, and when you work as commission agent of principal which supply non taxable goods, then your registration under GST is not mandatory. Otherwise yes.