GST Payment for Under-construction Property

Hi, Currently, under-construction properties attract 18% GST and allow abatement of one-third of the apartment value towards land cost taking the effective tax rate to 12% The customer/home-buyer can pay 18% on 2/3rd of the total consideration (1/3rd being the abatement permissible). Builders/developers often charges extra amounts for providing certain additional / customised facilities / services which are like „internal/external modification (as suggested by the buyers)?, wood-work, special – plumbing fixtures / sanitary fittings; „power backup?, etc.(additional services). If such consideration is in respect of the additional services provided before the first occupation or before the receipt of occupancy certificate, the additional charges will form a part of the transactional value or total consideration for the supply of the construction service; and hence GST is payable on such additional charges at the rate as applicable to the subject construction service i.e: 18% on 2/3rd of the total consideration (1/3rd being the abatement permissible). If the consideration is towards the “internal/external modification (as suggested by the buyers)?, wood-work, special – plumbing fixtures / sanitary fittings; „power backup?, etc. (additional services), which is undertaken after the first occupation or receipt of the occupancy certificate, such additional consideration would not be treated as a part of the construction service. In such case the additional charges would be treated as towards an independent works contract service, which is distinct from the initial construction of residential complex service. Thus, such additional charges would attract GST @ 18%, without any abatement from the value. (Source : https://accommodationtimes.com/faqs-on-gst-on-real-estate/ )