1.You shall have to pay the GST directly to the authority from your account and not through the builder.

2. If you do not pay the GST directly, you shall have to pay the same with penalty later on.

The builder is liable to collect the 12% GST from the flat Buyer of a under construction flat and pay it to the Govt.builder does not pay 50percent

The GST is applicable, when the complex, building or flat, is sold before its completion and the consideration, whether in full or in part, is received before its completion. So, even if you book a flat, where the builder asks you to pay just one per cent or a very nominal payment and the balance after possession, you will still have to pay the GST on the full amount. Conversely, if the entire sale consideration is paid after the building is completed, there is no GST liability. The present law under the GST is the same as what existed prior to the introduction of GST, under the service tax regime.

You have to pay builder the full amount of 12 percent and builder shall pay same to the government. he wont add 50 percent to it.

Firslty, as per the GST rules it is for everyone who is in the field of providing goods or services.

Secondly, builders do come under this category for sure.

Thirdly, but, I doubt as the builder first take it then pay to the government.

GST applies to under-construction properties:-

If you are buying an under-construction property, it is considered as availing a service from the builder; hence, you are supposed to pay GST on it. According to the GST law, construction of a building, complex or a part of it, intended for sale to a buyer, attracts GST on the sale price. However, the tax should not be charged if the property is being bought after the issuance of completion certificate by a government authority or after the property has undergone occupation, which means it is a case of resale.

An under-construction property attracts GST at the rate of 18%. But it is not charged on the entire value of the property; it is charged only on two-third of the value. One-third value of the property is considered as the cost of land. According to CBEC, “effective rate of GST payable on purchase of under-construction residential or commercial properties from builder involving transfer of interest in land or individual share of land to the buyer is 12% with full input tax credit (ITC).”

In case the property that you have bought has been under-construction since 2015 and will get completed in 2018, then the amount paid or invoice raised before 1 July 2017 should have attracted a service tax at the rate of 4.5%. But any payment made towards purchase of the house or property after 1 July 2017 will attract GST at the rate of 12%.

Also, real estate services which do not include transfer of land rights attract GST on the entire amount. According to CBEC, “consideration which doesn’t constitute transfer in land or undivided share of land as part of consideration, such as construction services provided by a sub-contractor to the builder, attract GST at the standard rate of 18% with full ITC.”

Developer or service providers are expected to pass on the benefit of ITC to homebuyers, which will eventually bring down the total impact of tax on property value.

No GST on completed properties:-

Transfer of completed property is not considered as rendering services to a buyer and thus does not attract GST. According to the CBEC's recent clarification, “Sale of building is an activity or consideration which is neither a supply of goods nor a supply of services. (Para 5 of schedule III of the CGST Act, 2017).” So if you buy a completed property, it will help you save money in form of tax.

You'll have to bear the full GST expense of 12% on your own and would have to pay the builder from your own pocket.

Yes you have to paid person GST to the Builder and he is liable to pay it to the government you cannot pay the gst directly. There is no 50 50 you have to pay all the 12%

This is my response to you:

1. You will have to bear the GST;

2. You must ask a receipt for the GST to be paid;

3. Remember this, if you cancel the purchase, the builder will not repay you the GST amount once paid;

4. Therefore if you are clear with the title of the land and the builder's promises then only go ahead with the purchase.

The GST is applicable, when the complex, building or flat, is sold before its completion and the consideration, whether in full or in part, is received before its completion. So, even if you book a flat, where the builder asks you to pay just one per cent or a very nominal payment and the balance after possession, you will still have to pay the GST on the full amount. Conversely, if the entire sale consideration is paid after the building is completed, there is no GST liability. The present law under the GST is the same as what existed prior to the introduction of GST, under the service tax regime.