GST on flat purchase is currently levied at a rate of 5%. Under the Goods and Services Tax (GST) regime, the sale of under-construction flats attracts GST at 5% on the value of the construction services. This GST is typically borne by the buyer of the flat. However, it's important to note that completed flats and resale properties are exempt from GST. When considering the purchase of a flat, buyers should factor in the applicable GST along with other costs and taxes to accurately assess the overall expense of the transaction.