Updated 21 October 2026. We re-read the Finance Ministry's GST FAQ, the RERA extension reports, the Indian embassy's power-of-attorney page in Riyadh and the bank loan pages on the day. The pages ranking today give generic pros and cons. This one covers GST rates, the 2026 extension, possession by attorney, remote inspection and NRE payment schedules.

What GST do you pay on each?

  • Under construction, not affordable: 5% of the price, without input tax credit, from 1 April 2019 (Ministry of Finance, Tax Research Unit, FAQ on real estate, 7 May 2019).
  • Under construction, affordable: 1%. Affordable means carpet area up to 60 sq m in metro cities (90 sq m elsewhere) and a price up to ₹45 lakh. Bengaluru, Chennai and Gurgaon count as metropolitan cities in the FAQ.
  • The same FAQ says it does not have the force of law and that gazette notifications prevail.
  • Ready to move: the FAQ does not itself spell out the position on a flat sold after completion. In practice, a sale where the whole price is paid after the completion certificate, or after first occupation if earlier, is commonly treated as outside GST. Check that no GST line appears on your demand letters and invoice, and ask your CA if part of the price was paid before completion.
  • The full tax arithmetic is in our separate post: Ready to Move vs Under Construction: Which Is Better? (2026 GST, Tax and Cost Math).

The 2026 West Asia extension: what moved

The Housing Ministry's circular of 31 July 2026 advised every state RERA to give registered projects due on or after 28 February 2026 a uniform four-month extension, treating the West Asia situation as war under the force majeure provision in Section 6. It does not waive buyers' interest under Section 18 (Free Press Journal, 3 August 2026).

  • Haryana: HRERA Gurugram's order of 11 August 2026 extends completion timelines automatically by four months for eligible projects; no application is needed (Real Estate Law Journal, 14 August 2026).
  • Tamil Nadu: TNRERA's circular of 10 August 2026 does the same; 31 August 2026 becomes 31 December 2026. It does not change the possession date in your Agreement for Sale, and Section 18 claims remain open (Verified.RealEstate, August 2026).
  • Karnataka: we could not confirm whether K-RERA has adopted the extension. Check the project's RERA page before relying on any date.
  • Chennai detail: TNRERA 4-Month Extension 2026: What Chennai Buyers Lose. How to read a project page: How to Read a RERA Project Page, Step by Step: K-RERA, HRERA Gurugram and TNRERA.

Is it better for an NRI to buy ready-to-move or under-construction?

  • Fixed return date (school admission, job move): ready to move. You know the flat exists and can move in.
  • Want rent straight away: ready to move. An under-construction flat earns nothing until possession.
  • Lower monthly outgo and time to pay: under construction, paid in stages linked to construction.
  • Few visits a year: ready to move, because a relative or engineer can inspect the actual flat before you pay the balance.
  • Home-loan tax benefit: under-construction buyers get none until possession (Kotak Mahindra Bank, 25 June 2026).
  • RERA cover: projects registered after RERA came in (2017) are on the state RERA website; a pre-RERA ready building is not, so its title and approvals need closer checking (Kotak).

Buying under construction from the Gulf: how to stay in control

What happens if the builder delays possession?

Under Section 18 of RERA, a buyer can seek interest for the delay, or withdraw and seek a refund with interest, depending on the agreement and the cause. The 2026 circulars give developers more time on their RERA registration; according to the reports above, they do not remove these buyer rights. Keep every demand letter and payment receipt, because any claim will rest on them.

Can someone take possession on my behalf with a POA?

Yes. A specific power of attorney can authorise a relative to sign the sale deed, take possession, sign the snag list and deal with the association. In Riyadh, the Indian embassy charges SAR 74 for a property power of attorney, plus SAR 8 ICWF and a SAR 15 VFS fee; bring passport and Iqama copies and two 35 × 45 mm photos, and sign before the Consular Officer at VFS Umm Al Hammam between 09:30 and 12:30. Documents are generally returned the same day (Embassy of India, Riyadh, page updated 20 October 2026). Other Gulf missions follow similar steps: Power Of Attorney For Property, and state rules for stamping in India: Power of Attorney for NRIs, Step by Step: Attestation Abroad, Adjudication in India, and State Rules for Karnataka, Haryana and Tamil Nadu.

Do I need to be in India to register a flat?

No. Your attorney can appear at the sub-registrar's office. One trap applies to resale: if the seller is also an NRI, the buyer must deduct TDS at the rates for non-residents and file the return. Worked examples: TDS on Property Purchase in 2026: Resident vs NRI Seller, With Worked Examples.

Financing: SBI lends to NRIs from ₹15 lakh for up to 30 years and does not ask NRIs in Middle East countries for an income-tax return (SBI Home Loans). Banks may also lend against NRE deposits (RBI Master Direction page). Eligibility: Nri Home Loan and Home Loan Eligibility Calculator.

Ready and nearly ready homes we list

Feldspar at Brigade El Dorado, Thanisandra, Bengaluru: ready to move. Feldspar At Brigade El Dorado Thanisandra

Prestige Fairfield, Hebbal, Bengaluru: ready to move. Prestige Fairfield Hebbal

Adroit Fortune, Sholinganallur, Chennai: ready to move. Adroit Fortune Sholinganallur

Emaar Palm Heights, Sector 77, Gurgaon: ready to move. Emaar Palm Heights Sector 77

Compare the all-in cost in True Cost Calculator. Country steps: Gulf, Uae, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain. More ready options: Ready-to-Move Luxury Homes in Bangalore, Gurgaon and Chennai (2026): No GST, No Waiting.