Despite 7 years of GST rollout, Input Tax Credit (ITC) on under-construction flats remains hazy. Rule recap: 5% GST (no ITC to buyer) for affordable (<45 sq mt carpet, <₹45 L), 1% for PMAY; 7% (with ITC) for others. Buyers can’t claim ITC directly—builder must reduce base price. Check: (1) RERA advert mentions “ITC benefit passed”, (2) cost-sheet shows GST after adjusting ITC, (3) Form RCM-12 filed. We estimate ₹1.8 L potential saving on ₹80 L flat but only 12% buyers received it in FY-25. Sample complaint draft to GST officer & timeline for refund. Keywords: GST ITC property, under-construction GST benefit, buyer rights.