Introduction The night of 1st July 2017 proved to be a revolutionary night for the Indian Tax system, with the roll out of the long-awaited Model GST laws. It is estimated to positively enhance India’s attraction as an investment destination. The Real estate sector is one amongst the many sectors that have experienced massive changes this year. The 2016 demonetization coupled with the recent introduction of the Real Estate Regulatory Act (RERA) and GST, have had a massive aff