Goods and Service tax is a new generation tax. It is multistage, comprehensive, destination based levied by both Centre and State Government simultaneously. The GST has revolutionized India's indirect tax structure. Therefore each and every sector of our economy have faced some impact of GST. In the present paper we will be discussing about the impact of GST on different stakeholder in Real estate sector with special emphasis on residential and commercial sector. Real estate industry is an important industry from the point of view of the Indian economy as it alone contributes between 6-8% to India’s Gross Domestic Product (GDP). This sector alone controls demand and supply of more than 100 materials like cement, steel, ply wood, sand, etc. Therefore it becomes very important to evaluate the impact of the new tax regime on the real estate sector
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