place of supply

if purchased constructed property after issuance of completion certificate it is not at all supply so there will be no gst

it is under construction property

any amount either part or in full is paid to contractor during construction it will amounts to taxable *supply of service*.

supply of service in relation to an immovable property will be place where immovable property intended to be located. therefore here in case maharashtra. since both the supplier of service and place of supply is in maharashtra. cgst and sgst leviable