In case of payment made till March 2019 you would not be eligible to 1 per cent GST
2)
From 1st April 2019 Under-construction properties priced up to ₹45 lakh will now be treated as affordable housing projects and will attract 1% GST without the ITC.
3) Although the cap on the price of affordable houses is ₹45 lakh for both metro and non-metro projects, the carpet area requirements differ. Only those flats with the carpet area of 60 square metre in metros (Delhi-NCR, Bengaluru, Chennai, Hyderabad, Mumbai-MMR and Kolkata) and 90 square metre in non -metros falling under the ₹45 lakh cap will be eligible for the 1% GST rate.