Every under-construction versus ready-to-move comparison you have read lists the same four points: you can see what you are buying, there is no delay risk, you can move in immediately, and you pay a premium for it.
All true, and all of it misses the biggest number. A completed flat with an occupation certificate attracts no GST. An under-construction flat attracts five per cent. On a Rs 3 crore home that is Rs 15 lakh — and it almost never appears in the comparison table.
The tax point, stated properly
Schedule III of the CGST Act, 2017 treats the sale of a completed building as a transaction in immovable property rather than a supply of services. Immovable property is outside GST. So once the competent authority has issued the completion or occupation certificate, a sale of that unit carries no GST.
An under-construction purchase is different in law: it is a supply of construction services, taxed at 5 per cent for most residential units without input tax credit, or 1 per cent for qualifying affordable housing.
Three practical consequences:
- The certificate is the line, not the label. "Ready to move" is a marketing description. The occupation certificate is a document. Ask for it.
- Timing matters. GST applies to payments made before the certificate is issued. Payments after it, on the same unit, fall outside.
- Resale is outside GST too, which is part of why an old-Gurgaon resale can compete with a new launch on total cost even when it looks dearer per square foot.
None of this is tax advice for your particular transaction — the interaction between the certificate date and the date of your agreement can get technical, and it is worth an hour with your chartered accountant on a purchase of this size.
What "ready to move" actually covers in Gurgaon
Here is something that surprises most buyers. Among the ready projects listed below, one records possession in June 2017 and another in July 2025. Both are sold as ready to move. They are eight years apart.
An eight-year-old building comes with a maintenance history you can actually inspect, a working society, established neighbours and lifts and pumps that are eight years into their service life. A building completed last year has none of that history — good or bad — and services still under warranty.
Neither is better. But "ready to move" tells you almost nothing about which one you are looking at, so ask for the completion date.
The residential options
| Project | Sector | Configurations | Size | Price | Possession recorded |
|---|---|---|---|---|---|
| Pitrachaya Dev Luxury Floors | 70 | 3 / 4 BHK floor | 1,395 - 1,611 sq ft | Rs 1.85 - 2 Cr | May 2024 |
| M3M Skywalk | 74 | 2 / 3 BHK | 1,400 - 2,523 sq ft | Rs 2.1 - 3.75 Cr | Dec 2022 |
| Adani M2K Oyster Grande | 102 | 3 / 4 / 5 BHK | 1,689 - 7,283 sq ft | Rs 2.2 - 9.49 Cr | Jun 2017 |
| Sobha City | 108 | 2 / 3 / 4 BHK | 1,381 - 2,963 sq ft | Rs 3.18 - 6.81 Cr | May 2022 |
| Krisumi Waterfall Residences | 36A | 2 / 3 BHK | 1,448 - 6,353 sq ft | Rs 3.62 - 16.42 Cr | Jun 2024 |
| DLF The Grove | DLF Phase 5 | 4 BHK floor | 2,422 - 4,521 sq ft | Rs 8.23 - 15.37 Cr | Feb 2025 |
| Trump Tower | 65 | 3 / 4 BHK | 3,525 - 6,050 sq ft | Rs 12.69 - 21.78 Cr | Jul 2025 |
A few things that table tells you at a glance.
The entry point into ready Gurgaon stock is around Rs 1.85 crore — Pitrachaya Dev Luxury Floors, an independent floor rather than an apartment. Note that our records carry no RERA registration number against it, so ask for the registration or the completion documents before paying. Our guide to builder floors in Gurgaon covers what else a floor purchase needs in 2026.
Adani M2K Oyster Grande has the widest range on the list — Rs 2.2 crore to Rs 9.49 crore, across 1,689 to 7,283 sq ft. That is not one product. It is several, in one development, and the entry price attaches to a very different home from the top price.
Two of the seven completed within the last eighteen months — DLF The Grove in February 2025 and Trump Tower in July 2025. If you want the tax and timing advantages of ready stock without buying into a building with a decade of wear, that is where to look.
The commercial options
Ready commercial stock starts far lower than ready residential, because you are buying units rather than homes:
- Trehan Iris Broadway, Sector 85 — shops of 100 to 1,213 sq ft from about Rs 26.67 lakh, possession December 2020.
- M3M Urbana, Sector 67 — 300 to 2,500 sq ft, Rs 30 lakh to Rs 3 crore, possession December 2021.
- AIPL Joy Central, Sector 65 — offices and shops of 151 to 7,000 sq ft from about Rs 49.83 lakh, possession December 2022.
- M3M SCO 113, Sector 113 — shop-cum-office plots, completed July 2023.
- Emaar Business District 114, Sector 114 — commercial plots of 107 to 220 sq yd, Rs 5.20 to 10.63 crore, possession December 2024.
For a ready commercial unit the equivalent of the occupation certificate question is whether it is already let. A vacant ready shop and a pre-leased property are different investments with different pricing.
A word on "partially ready to move"
M3M Soulitude and Smart World Gems, both in Sector 89, carry this status. It means the development hands over in phases — some blocks complete, others not.
Do not treat it as ready. Your GST position, your handover date and your ability to walk through the actual unit all depend on which block you are buying into. Ask which block, whether it has its occupation certificate, and what the handover date for that block is.
The same care applies to one more thing worth knowing: a project can be flagged as ready in a listing filter while its own project status still reads under construction. When the two disagree, believe the occupation certificate.
The checks a completed home needs
A new launch is a document exercise. A ready flat is a document exercise and an inspection. Both matter.
- The occupation certificate. Legality of occupation, and your GST position, both turn on it.
- The completion date, so you know the building's real age.
- Maintenance: the current monthly charge, the sinking fund position, and any dues outstanding against the unit.
- Physical condition of common services. Lifts, pumps, generators, water and drainage. Visit on a weekday and again in the evening.
- Property tax paid up to date. This has become more consequential: Haryana notified a new, capital-value-based property tax methodology on 30 July 2026, with the older 2013 rates usable only until the end of August 2026. Our guide to property tax in Gurgaon explains what changes.
- The chain of title, if you are buying from an individual rather than the developer. See documents required to buy property in Gurgaon.
The honest summary
Ready-to-move stock in Gurgaon is expensive per square foot and cheap on everything else — no GST, no waiting, no delay risk, and rent from the first month if you are letting it. Run the total cost rather than the headline price and the gap narrows considerably, and sometimes closes.
What it costs you is choice. Twelve live projects across the whole city is a short list, and the newest completions get taken first. If nothing here fits, the honest answer is that your home is under construction — in which case read the possession date in the agreement rather than the brochure, and budget the five per cent.
Related reading: top new launch projects in Gurgaon for the other side of this trade, rental yield in Gurgaon if you are letting it out, and the live list under ready to move projects in Gurgaon.