GST on Under-Construction Flats in Dwarka Expressway 2026: Complete Buyer's Guide
GST rates and RERA details verified against the Haryana RERA (HARERA) portal and Government of India GST circulars, July 2026. All figures are indicative.
If you are buying an under-construction flat in Dwarka Expressway in 2026, you will pay Goods and Services Tax (GST) at 5% on the total agreement value in addition to the base price. GST on residential property was restructured in April 2019 and the current rate of 5% (without Input Tax Credit) applies to virtually all apartments on Dwarka Expressway, since the corridor's prices are well above the Rs 45 lakh affordable housing threshold for metro cities. All active under-construction projects on the corridor are registered or have applied for registration with the Haryana Real Estate Regulatory Authority (HARERA), and every HARERA-registered project is required to show GST separately in the buyer's cost sheet.
This guide explains the applicable GST rate, how to calculate your total cost including GST for a Dwarka Expressway apartment, what is and is not included in the GST base, and eight active under-construction projects on the corridor so you can estimate your liability project by project.
GST Rates on Residential Property in 2026: Quick Reference
There are two GST rates for residential under-construction property. Which one applies to you depends on the project's classification and the price.
| Property Type | GST Rate | ITC Available? | Applicable To |
|---|---|---|---|
| Affordable housing (metro city) | 1% (without ITC) | No | Carpet area up to 60 sqm AND value up to Rs 45 lakh |
| Other residential (non-affordable) | 5% (without ITC) | No | All other under-construction residential units |
| Ready-to-move (OC received) | 0% (exempt) | N/A | Units sold after Occupancy Certificate is issued |
| Commercial property | 18% | Yes | Shops, offices, commercial spaces |
How to Calculate Total Cost Including GST for a Dwarka Expressway Apartment
Your total cost has four main components. GST applies only on the first three when combined into the agreement value; stamp duty and registration are computed separately.
| Cost Component | GST Applicable? | Example (Rs 1.85 Cr base) |
|---|---|---|
| Base selling price (BSP) | Yes | Rs 1,85,00,000 |
| Preferential location charges (PLC) | Yes | Rs 3,00,000 (approx.) |
| Car parking | Yes | Rs 5,00,000 (approx.) |
| GST at 5% on agreement value | Not applicable (this IS the GST) | Rs 9,65,000 (approx.) |
| Stamp duty (Haryana, male buyer) | No GST | ~7% of agreement value |
| Registration charges | No GST | Rs 50,000 (fixed cap) |
GST and Stamp Duty: What Is the Combined Outgo?
In Haryana, stamp duty for a male buyer is 7% of the agreement value (5% for female buyers). Registration charges are capped at Rs 50,000. Combined with 5% GST, the total acquisition cost is roughly 12% above the raw agreement value for a male buyer and approximately 10% above for a female buyer. This is a significant amount on a Rs 2 crore flat: roughly Rs 24 lakh in taxes and charges on top of the base price. Factor this into your budget before shortlisting projects.
Under-Construction Projects on Dwarka Expressway 2026 and GST Applicability
The following eight projects on Dwarka Expressway are under construction as of July 2026 and carry GST at 5% on their under-construction sales. Use the indicative price range to estimate your GST outgo per project.
1. Prestige Meadows, Sector 92: GST on a Value-Luxury Pre-Launch
Prestige Meadows is a pre-launch gated community by Prestige Group in Sector 92, Gurugram. As a pre-launch under-construction project, it attracts GST at 5% on the agreement value. At an indicative 3 BHK price of approximately Rs 1.85 crore, the GST outgo is approximately Rs 9.25 lakh, bringing the pre-registration cost to around Rs 1.94 crore before stamp duty and registration charges. Prestige Group files proper GST invoices against every demand notice, as required under HARERA disclosure norms. The project's HARERA registration has been applied for at launch.
- Sector: 92, Gurugram
- Status: Pre-launch, under construction
- Indicative 3 BHK price: ~Rs 1.85 Cr
- Estimated GST (5%): ~Rs 9.25 lakh on base price
- HARERA: Applied at launch
Bottom line: the lowest GST outgo in absolute rupees among quality projects on the corridor, because its base price is lower, not because it carries a different rate.
2. Godrej Vrikshya, Sector 103: GST on a Mid-Luxury Under-Construction
Godrej Vrikshya in Sector 103 is an under-construction project by Godrej Properties with possession targeted for 2027-28. At an indicative price of approximately Rs 2.5 crore for a 3 BHK, the GST at 5% comes to approximately Rs 12.5 lakh. Godrej Properties maintains proper GST invoicing discipline across its national portfolio, and buyers receive demand-cum-payment receipts with GST breakup at every stage payment. The project carries HARERA registration confirming its compliance status.
- Sector: 103, Gurugram
- Status: Under construction, possession 2027-28
- Indicative 3 BHK price: ~Rs 2.5 Cr
- Estimated GST (5%): ~Rs 12.5 lakh on base price
- HARERA: Registered
Bottom line: a HARERA-compliant project from a Tier-1 national builder with standard 5% GST and a 2027-28 possession target in a nature-facing Sector 103 location.
3. Elan The Presidential, Sector 106: GST on an Ultra-Luxury Project
Elan The Presidential in Sector 106 is the ultra-premium under-construction project on Dwarka Expressway, with starting prices of approximately Rs 4 crore for a 3 BHK. At this price point, the 5% GST alone amounts to approximately Rs 20 lakh, making it critical to plan your total cost carefully. PLC and parking charges at this specification level can add a further Rs 10 to 15 lakh before the GST base is finalised. Elan Group carries HARERA registration for this project and issues GST invoices on each demand notice as per statutory requirements.
- Sector: 106, Gurugram
- Status: Under construction
- Indicative 3 BHK price: ~Rs 4.0 Cr
- Estimated GST (5%): ~Rs 20 lakh on base price
- HARERA: Registered
Bottom line: the highest absolute GST outgo on this list given its ultra-premium price band; factor approximately Rs 20 lakh or more in GST into your total acquisition cost before making a comparison with ready-to-move alternatives.
4. Krisumi Waterfall Residences, Sector 36A: GST on a Premium Under-Construction
Krisumi Waterfall Residences in Sector 36A, an Indo-Japanese joint venture project, is priced from approximately Rs 3.5 crore for a 3 BHK. The GST at 5% is approximately Rs 17.5 lakh, making the total pre-stamp-duty cost around Rs 3.67 crore before PLC and parking. The 2027 possession target makes this an earlier possession option in the premium band. Krisumi is HARERA registered and follows statutory invoice requirements on each construction-linked or time-linked demand.
- Sector: 36A, Gurugram
- Status: Under construction, possession 2027
- Indicative 3 BHK price: ~Rs 3.5 Cr
- Estimated GST (5%): ~Rs 17.5 lakh on base price
- HARERA: Registered
Bottom line: a Japanese-design premium project with a 2027 possession target; at Rs 3.5 crore, GST is a significant line item of approximately Rs 17.5 lakh that must be budgeted separately.
5. Experion The Heartsong, Sector 108: GST on a Mid-Range Under-Construction
Experion The Heartsong in Sector 108 is priced from approximately Rs 2 crore for a 3 BHK, making its GST outgo approximately Rs 10 lakh. Sector 108 is close to the Cyber City employment belt, reducing commute time for working buyers. Experion Developers carries HARERA registration for this project and targets possession in the 2026-27 window, which is the nearest handover date among the eight projects on this list. Buyers who choose this project will have the shortest construction-period GST obligation before the property becomes ready.
- Sector: 108, Gurugram
- Status: Under construction, possession 2026-27
- Indicative 3 BHK price: ~Rs 2.0 Cr
- Estimated GST (5%): ~Rs 10 lakh on base price
- HARERA: Registered
Bottom line: the nearest-possession project on this list, with a 2026-27 handover timeline that minimises the period over which construction-stage GST demand notices are issued.
6. Sobha City, Sector 108: GST on a Quality-Focused Under-Construction
Sobha City in Sector 108 by Sobha Limited starts from approximately Rs 2.2 crore for a 3 BHK. The GST at 5% is approximately Rs 11 lakh. Sobha Limited is known for its backward-integrated construction model, which means it controls material and labour quality in-house, translating to consistent finish standards. For a GST-conscious buyer, Sobha's stage-completion invoicing model means GST is charged only on each slab as it is completed, making the demand-linked payment schedule transparent and easy to track. The project is HARERA registered.
- Sector: 108, Gurugram
- Status: Under construction, phased possession
- Indicative 3 BHK price: ~Rs 2.2 Cr
- Estimated GST (5%): ~Rs 11 lakh on base price
- HARERA: Registered
Bottom line: Sobha's construction-linked payment model makes GST outgo predictable per stage; a good choice for buyers who want transparent milestone billing against quality delivery.
7. M3M Capital, Sector 113: GST on an Airport-Side Under-Construction
M3M Capital in Sector 113 by M3M India is priced from approximately Rs 2.2 crore for a 2 BHK. Its airport-adjacent location near the Delhi border on the Dwarka Expressway makes it a preferred address for frequent flyers. The 5% GST on a Rs 2.2 crore base is approximately Rs 11 lakh. M3M Capital is HARERA registered and operates under a construction-linked payment plan. For buyers comparing M3M Capital against a ready-to-move option like Puri Diplomatic Greens (which carries no GST), the Rs 11 lakh GST saving on a comparable resale unit is a factor worth weighing against the new-project premium.
- Sector: 113, Gurugram
- Status: Under construction, phased possession
- Indicative 2 BHK price: ~Rs 2.2 Cr
- Estimated GST (5%): ~Rs 11 lakh on base price
- HARERA: Registered
Bottom line: the best airport-side under-construction pick; when budgeting, compare the total acquisition cost including GST and stamp duty against equivalent resale apartments with zero GST in the same sector.
8. Hero Homes, Sector 104: GST on an Affordable-Premium Under-Construction
Hero Homes in Sector 104 by Hero Realty is one of the more value-focused projects on Dwarka Expressway, with starting prices in the Rs 1.5 to 2 crore range for 3 BHK units depending on configuration. At Rs 1.5 crore, the 5% GST is approximately Rs 7.5 lakh, making it among the lower absolute GST amounts on the corridor for a Tier-1 brand project. The Sector 104 location has a direct access point to the Dwarka Expressway service road and is close to the Sector 104 proposed metro station. The project carries HARERA registration.
- Sector: 104, Gurugram
- Status: Under construction
- Indicative 3 BHK price: ~Rs 1.5 to 2.0 Cr
- Estimated GST (5%): ~Rs 7.5 to 10 lakh on base price
- HARERA: Registered
Bottom line: the most affordable GST outgo in absolute terms among established-brand projects on the corridor; a good shortlist option for buyers focused on total acquisition cost including taxes.
Key Buyer Tips Before Paying GST on a Dwarka Expressway Flat
- Always get a cost sheet: Ask for the full cost sheet showing base price, PLC, parking, GST and other charges. The GST base is the sum of all these components, not just the base price.
- Pay only to the builder's account: GST must be paid to the builder's bank account against a valid GST invoice. Never pay GST in cash or to an intermediary's personal account.
- Check GSTIN on every invoice: Every demand-cum-payment receipt must show the builder's GSTIN, the tax base and the GST amount separately. If any receipt lacks this, raise it with the builder in writing.
- Verify HARERA registration first: A project without HARERA registration in Haryana is non-compliant. Do not make any advance or booking payment to a project that cannot show its HARERA registration number at haryanarera.gov.in.
- Compare ready-to-move alternatives: Ready-to-move apartments carry zero GST. On a Rs 2.5 crore apartment, that is Rs 12.5 lakh in savings. Compare total cost including GST against an equivalent RTM unit before deciding.
Frequently Asked Questions
1. What is the GST rate on under-construction flats in Dwarka Expressway in 2026?
The GST rate on under-construction residential flats in Dwarka Expressway, Gurugram, is 5% of the total consideration (base price plus preferential location charges and other charges included in the agreement value), without Input Tax Credit. This applies to all projects priced above Rs 45 lakhs. For projects classified as affordable housing with a carpet area of up to 60 sqm and a value of up to Rs 45 lakhs in a metro city, the rate is 1%, but this category does not apply to most Dwarka Expressway apartments.
2. Do I pay GST on a ready-to-move apartment on Dwarka Expressway?
No. GST is not applicable on the sale of a ready-to-move apartment where the builder has received the Occupancy Certificate (OC) before the sale agreement is executed. Ready-to-move apartments on Dwarka Expressway, such as those in Puri Diplomatic Greens in Sector 111, are sold without GST because the property is treated as a completed good rather than an ongoing construction service. However, stamp duty and registration charges still apply.
3. Is GST included in the price shown by builders on Dwarka Expressway?
No. Builders in Dwarka Expressway typically quote the base selling price excluding GST. The GST at 5% is shown separately in the cost sheet as an additional charge over the base price plus preferential location charges (PLC), car parking and other agreed charges. Always ask for a complete cost sheet including GST, stamp duty and registration charges before comparing projects.
4. What is the GST on a flat in Prestige Meadows Dwarka Expressway?
Prestige Meadows in Sector 92 is an under-construction project, so GST at 5% applies on the agreement value. If the indicative 3 BHK base price is Rs 1.85 crore, the estimated GST would be approximately Rs 9.25 lakhs, taking the pre-GST base to approximately Rs 1.94 crore before stamp duty and registration. The exact taxable value depends on the final cost sheet which includes base price, PLC and parking charges. Verify the current cost sheet directly with the project's authorised channel partner.
5. Can I claim Input Tax Credit on GST paid for my Dwarka Expressway apartment?
No. Individual home buyers cannot claim Input Tax Credit (ITC) on GST paid for under-construction residential apartments. GST on residential property is payable at a concessional rate (5% without ITC or 1% without ITC for affordable housing) which means the builder does not pass through ITC on input materials, and the buyer has no mechanism to recover it. This is a permanent structural feature of the GST framework for residential property, not a temporary rule.
6. How do I verify GST compliance for an under-construction project on Dwarka Expressway?
To verify GST compliance for an under-construction project on Dwarka Expressway, first confirm the project is registered with HARERA at haryanarera.gov.in, then verify the builder's GST registration number (GSTIN) which should be present on all invoices and the allotment letter. Demand-cum-payment receipts must show GST breakup separately. Ensure payments are made to the builder's bank account against a proper GST invoice, not in cash, as GST collected without proper invoicing is a compliance risk for the buyer.
Conclusion
GST at 5% (without Input Tax Credit) is a fixed and unavoidable cost on every under-construction apartment you buy on Dwarka Expressway in 2026. On a Rs 1.85 crore flat, it adds approximately Rs 9.25 lakh. On a Rs 4 crore flat, it adds approximately Rs 20 lakh. The only way to avoid GST entirely is to buy a ready-to-move apartment after the Occupancy Certificate has been issued. Before booking any under-construction project on the corridor, request the full cost sheet, verify the HARERA registration and confirm the builder's GSTIN to ensure all GST collected from you will be deposited with the government.
To check indicative prices and configurations for Prestige Meadows in Sector 92, review the Prestige Meadows floor plans, or speak to an advisor to get the current cost sheet including GST and stamp duty breakup.
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