I have purchased a flat in an under construction flat in dombivali in March 2017 for which the agreement was registered in June of 2017. Now the Developer is demanding for 12% GST on payments post July 31 of 2017. When i asked him about the transfer of benefits dues to input tax credit, they said that it would be adjusted only at the time of possession. Is there any policy for GST applicable on under construction flats.