Maximising Residential Returns Under the Simplified GST Two Tier Tax Regime

GST 2026 cuts embedded tax on materials, simplifies ITC, and makes under‑construction launches more attractive. Builders pass 2–4% savings to buyers, while resale after completion is GST‑free and residential rent under ₹20 lakh/year stays exempt. In markets like Bengaluru, this unlocks 11–14% total returns for well‑timed launch‑to‑CC strategies.