{"id":1994,"date":"2025-07-24T12:21:17","date_gmt":"2025-07-24T06:51:17","guid":{"rendered":"https:\/\/khannaandassociates.com\/blog\/?p=1994"},"modified":"2025-07-25T15:45:34","modified_gmt":"2025-07-25T10:15:34","slug":"gst-on-real-estate-guide","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/","title":{"rendered":"GST on Real Estate: A Comprehensive Guide"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#GST_on_Real_Estate\" >GST on Real Estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#When_Does_GST_Apply_to_Real_Estate_Transactions\" >When Does GST Apply to Real Estate Transactions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Understanding_%E2%80%9CSupply%E2%80%9D_in_Real_Estate\" >Understanding &#8220;Supply&#8221; in Real Estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Key_Classifications_under_GST_Act\" >Key Classifications under GST Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#In_essence\" >In essence:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#GST_Rates_on_Properties\" >GST Rates on Properties<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Implications_for_Sellers_and_Developers\" >Implications for Sellers and Developers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Other_Important_Areas_of_GST_in_Real_Estate\" >Other Important Areas of GST in Real Estate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Navigating the financial aspects of real estate can be complex, and understanding the Goods and Services Tax (GST) is crucial for anyone involved in property transactions. This article aims to demystify GST&#8217;s role in the Indian real estate sector, offering a clear guide for both buyers and sellers. We&#8217;ll explore how GST applies to different types of properties, discuss the concept of Input Tax Credit (ITC), and break down the relevant GST rates, all without excessive technical jargon.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"588\" src=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404-1024x588.png\" alt=\"Real Estate\" class=\"wp-image-1996\" srcset=\"https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404-1024x588.png 1024w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404-300x172.png 300w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404-768x441.png 768w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404-1200x689.png 1200w, https:\/\/khannaandassociates.com\/blog\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-24-114404.png 1248w\" sizes=\"(max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 1362px) 62vw, 840px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_on_Real_Estate\"><\/span>GST on Real Estate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Since its introduction on July 1, 2017, the Goods and Services Tax (GST) has revolutionized India&#8217;s indirect tax system, replacing a multitude of central and state levies with a single, unified tax. This significant reform has profoundly impacted the real estate market, bringing greater transparency and streamlining the taxation structure for buyers and developers alike. Understanding these changes is key to making informed decisions in property dealings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Does_GST_Apply_to_Real_Estate_Transactions\"><\/span>When Does GST Apply to Real Estate Transactions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The applicability of GST in real estate hinges on the concept of &#8220;supply&#8221; as defined under the <strong><a href=\"https:\/\/cbic-gst.gov.in\/pdf\/CGST-Act-Updated-30092020.pdf\" target=\"_blank\" rel=\"noopener\">Central Goods and Services Tax (CGST) Act, 2017<\/a><\/strong>. Generally, GST applies to activities that involve the provision of goods or services. However, there are specific nuances when it comes to land and buildings:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Understanding_%E2%80%9CSupply%E2%80%9D_in_Real_Estate\"><\/span>Understanding &#8220;Supply&#8221; in Real Estate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Under <strong>Section 7(1) of the CGST Act<\/strong>, &#8220;supply&#8221; broadly includes:<\/p>\n\n\n\n<ul>\n<li>All forms of providing goods or services (like sale, transfer, lease, rental, exchange, etc.) made for a payment, in the course of business.<\/li>\n\n\n\n<li>Import of services for a payment, even if not directly for business.<\/li>\n\n\n\n<li>Certain activities listed in <strong>Schedule I<\/strong> that are considered supply even without payment.<\/li>\n\n\n\n<li>Activities identified in <strong>Schedule II<\/strong> as either supply of goods or supply of services.<\/li>\n<\/ul>\n\n\n\n<p>It&#8217;s equally important to know what <em>isn&#8217;t<\/em> considered a supply. <strong>Section 7(2)<\/strong>, read with <strong>Schedule III<\/strong> of the CGST Act, clarifies that certain activities, such as services by an employee to an employer, or the sale of land and completed buildings, are <strong>not treated as a supply<\/strong> of either goods or services, and therefore, GST does not apply to them. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Classifications_under_GST_Act\"><\/span>Key Classifications under GST Act<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Schedule II of the GST Act, 2017<\/strong>, specifically addresses land and building related activities that are treated as a &#8220;supply of services&#8221;:<\/p>\n\n\n\n<ul>\n<li><strong>Renting of Immovable Property<\/strong>: Any lease, tenancy, easement, or license to occupy land, or renting out of a building (commercial, industrial, or residential for business purposes), is considered a supply of services.<\/li>\n\n\n\n<li><strong>Construction Services<\/strong>: The construction of a complex, building, or any part thereof, intended for sale to a buyer, is treated as a supply of services. This applies unless the <em>entire payment<\/em> for the property is received <strong>after<\/strong> the issuance of the Completion Certificate (CC) by a competent authority, or after its first occupation, whichever happens earlier. This means if you buy a flat that is still under construction, you will likely pay GST on it.\n<ul>\n<li><strong>&#8220;Competent authority&#8221;<\/strong> refers to the government or any authorized body that issues completion certificates. In cases where such a certificate isn&#8217;t required by an authority, a certificate from a registered architect, chartered engineer, or licensed surveyor can suffice.<\/li>\n\n\n\n<li><strong>&#8220;Construction&#8221;<\/strong> encompasses additions, alterations, replacements, or reconstruction of existing civil structures.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong>Schedule III of the GST Act<\/strong> explicitly lists activities that are <strong>neither a supply of goods nor a supply of services<\/strong>:<\/p>\n\n\n\n<ul>\n<li><strong>Sale of Land<\/strong>: The sale of land is outside the scope of GST.<\/li>\n\n\n\n<li><strong>Sale of Completed Buildings<\/strong>: Subject to the condition mentioned in Schedule II (regarding receipt of consideration after completion certificate\/first occupation), the sale of a completed building is also not considered a supply.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In_essence\"><\/span>In essence:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul>\n<li><strong>GST on Under-Construction Properties<\/strong>: GST is applicable to the sale of under-construction properties (both residential and commercial) because it&#8217;s considered a &#8220;service&#8221; of construction provided by the developer. The tax is levied on the value of the construction component of the property.<\/li>\n\n\n\n<li><strong>No GST on Land and Completed Properties<\/strong>: If you purchase only land, or a property that is ready for possession and has received its Completion Certificate (or Occupancy Certificate), it is generally exempt from GST. This means resale properties (second-hand properties) are typically not subject to GST.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"GST_Rates_on_Properties\"><\/span>GST Rates on Properties<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The GST rates for properties primarily apply to under-construction projects, as completed properties are usually exempt. Here\u2019s a breakdown of the current rates:<\/p>\n\n\n\n<ul>\n<li><strong>Residential Properties<\/strong>:\n<ul>\n<li>For standard under-construction residential properties, the GST rate is <strong>5%<\/strong> (without the benefit of Input Tax Credit for the buyer). This lower rate applies if the developer chooses this option, meaning the buyer cannot claim any input tax credit.<\/li>\n\n\n\n<li>Previously, a higher rate (e.g., 12%) with ITC was an option for developers, but the current regime mostly favors the reduced rates without ITC for residential projects.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Affordable Housing<\/strong>:\n<ul>\n<li>To promote homeownership, affordable housing projects enjoy a significantly lower GST rate of <strong>1%<\/strong> (without Input Tax Credit for the buyer).<\/li>\n\n\n\n<li><strong>What qualifies as affordable housing?<\/strong> Generally, these are homes priced up to \u20b945 lakhs, with specific carpet area restrictions: not more than 60 square meters in metropolitan cities (like Delhi NCR, Mumbai, Chennai, Kolkata, Bengaluru, Hyderabad) and not more than 90 square meters in non-metropolitan areas. Information on <strong>Pradhan Mantri Awas Yojana (PMAY)<\/strong> and other government housing schemes can be found on the <strong><a href=\"https:\/\/mohua.gov.in\/\" target=\"_blank\" rel=\"noopener\">Ministry of Housing and Urban Affairs website<\/a><\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Commercial Properties<\/strong>:\n<ul>\n<li>For under-construction commercial properties (e.g., shops, offices), GST is typically charged at a rate of <strong>12% with Input Tax Credit (ITC) benefits for the developer<\/strong>. If a residential real estate project (RREP) also contains commercial apartments, and the commercial carpet area is not more than 15% of the total carpet area, then the GST rate for these commercial units can be 5% (without ITC), similar to residential units. Otherwise, for purely commercial projects, the 12% rate with ITC usually applies.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Implications_for_Sellers_and_Developers\"><\/span>Implications for Sellers and Developers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST compliance involves specific responsibilities for developers and sellers in the real estate sector:<\/p>\n\n\n\n<ul>\n<li><strong>GST Compliance and Passing on Benefits<\/strong>: Developers are generally expected to pass on the benefits of any Input Tax Credit (ITC) they receive on construction materials and services to the buyers. This aims to reduce the overall cost of under-construction properties. Strict documentation and timely GST payments are essential for developers.<\/li>\n\n\n\n<li><strong>Choice of Tax Scheme<\/strong>: Developers of ongoing residential projects had a one-time option to choose between the old tax rates (with ITC) and the new reduced rates (without ITC) for under-construction residential projects. For new residential projects started after April 1, 2019, the new rates (1% or 5% without ITC) are generally applicable.<\/li>\n\n\n\n<li><strong>Input Tax Credit (ITC)<\/strong>:\n<ul>\n<li><strong>What is ITC?<\/strong> Input Tax Credit allows a business (like a builder) to reduce its tax liability by claiming credit for the GST already paid on inputs (such as raw materials like cement, steel, and services) used in the construction process. It helps avoid a &#8220;tax on tax&#8221; effect.<\/li>\n\n\n\n<li><strong>Impact on Construction Costs<\/strong>: By claiming ITC on construction materials and services, builders can potentially lower their overall tax burden, which <em>should<\/em> translate into more competitive property prices for buyers.<\/li>\n\n\n\n<li><strong>No ITC on Residential Properties (for buyers)<\/strong>: Under the current GST structure for residential properties, the buyer typically cannot claim ITC if the builder opts for the reduced tax rate (1% or 5%). However, for commercial properties, developers may pass on the ITC benefits, making the pricing structure different.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Other_Important_Areas_of_GST_in_Real_Estate\"><\/span>Other Important Areas of GST in Real Estate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Beyond the property itself, several other real estate-related transactions attract GST:<\/p>\n\n\n\n<ul>\n<li><strong>GST on Stamp Duty &amp; Registration Charges<\/strong>: It&#8217;s crucial to understand that <strong>Stamp Duty and Registration Charges are NOT covered under GST<\/strong>. These are separate charges levied by the <strong>State Government<\/strong> and vary from state to state. They are typically calculated as a percentage of the transaction value or the market value of the property, whichever is higher. You can find state-specific stamp duty and registration details on the respective <strong>State Revenue Department websites<\/strong>. For example, for Rajasthan, you would refer to the <strong>Rajasthan Department of Stamps and Registration<\/strong> .<\/li>\n\n\n\n<li><strong>GST on Services Related to Real Estate<\/strong>:\n<ul>\n<li><strong>Real Estate Agents<\/strong>: The commission or fees charged by real estate agents for their services are subject to GST, typically at a rate of <strong>18%<\/strong>.<\/li>\n\n\n\n<li><strong>Legal and Consultancy Fees<\/strong>: Any professional services, such as legal advice, architectural services, or consultancy fees associated with real estate transactions, also attract GST.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>GST on RERA-Registered Projects<\/strong>: The GST framework is integrated with the <strong>Real Estate (Regulation and Development) Act, 2016 (RERA)<\/strong>. Properties in RERA-registered projects are more likely to comply with GST regulations and are subject to the applicable GST rates. RERA aims to bring transparency and accountability to the real estate sector.<\/li>\n\n\n\n<li><strong>Impact of GST on Resale Properties<\/strong>: As mentioned earlier, if a property is being sold <em>after<\/em> its completion (i.e., after the issuance of a Completion Certificate or Occupancy Certificate) or after possession has been taken, GST generally does not apply. Such a sale is treated as a transfer of ownership of an immovable asset, falling outside the scope of GST.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To ensure smooth transactions and avoid <a href=\"https:\/\/www.khannaandassociates.com\/real-estate.html\">unexpected costs in real estate<\/a>, buyers should note that GST primarily applies to under-construction properties, while stamp duty and registration are separate state government charges, and ITC cannot generally be claimed on residential properties (1% or 5% GST rates), with affordable housing benefiting from a lower 1% GST. Developers, on the other hand, must carefully select their tax scheme (with or without ITC) as it influences the final price and are obligated to pass on ITC benefits to buyers where applicable, factoring GST on under-construction properties into their pricing strategies to maintain transparency and efficiency in the market.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span>Frequently Asked Questions (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Q1: Is GST applicable on ready-to-move-in flats?<\/strong><\/p>\n\n\n\n<p>No, GST is generally not applicable to ready-to-move-in flats if the Completion Certificate (CC) or Occupancy Certificate (OC) has been issued by the competent authority before the sale. Once the property is complete and ready for occupation, it&#8217;s considered a sale of immovable property, which is outside the scope of GST.<\/p>\n\n\n\n<p><strong>Q2: What is &#8220;affordable housing&#8221; for GST purposes?<\/strong><\/p>\n\n\n\n<p>For GST purposes, &#8220;affordable housing&#8221; typically refers to residential units with a carpet area of up to 60 square meters in metropolitan cities (Chennai, Delhi NCR, Kolkata, Mumbai, Hyderabad, Bengaluru) or up to 90 square meters in non-metropolitan cities, with a maximum value of \u20b945 lakhs. These projects qualify for a lower GST rate of 1%.<\/p>\n\n\n\n<p><strong>Q3: Can I claim Input Tax Credit (ITC) as a homebuyer?<\/strong><\/p>\n\n\n\n<p>No, individual homebuyers generally cannot claim Input Tax Credit (ITC) on the GST paid for under-construction residential properties. The reduced GST rates (1% and 5%) for residential properties were introduced with the condition that developers would not pass on ITC benefits to buyers, effectively embedding the tax in the price. However, developers can claim ITC on their inputs, which ideally leads to lower overall construction costs.<\/p>\n\n\n\n<p><strong>Q4: Does GST replace stamp duty and registration charges?<\/strong><\/p>\n\n\n\n<p>No, GST does not replace stamp duty and registration charges. These are separate state-level taxes levied on property transactions for the legal transfer of ownership and remain applicable over and above any GST paid.<\/p>\n\n\n\n<p><strong>Q5: Why is GST levied on under-construction properties but not on completed ones?<\/strong><\/p>\n\n\n\n<p>GST is levied on under-construction properties because the transaction is considered a &#8220;supply of construction service&#8221; provided by the developer to the buyer. Once the property is completed and has a Completion Certificate, it is treated as a sale of &#8220;immovable property,&#8221; which falls outside the definition of &#8220;goods&#8221; or &#8220;services&#8221; under the GST Act.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Navigating the financial aspects of real estate can be complex, and understanding the Goods and Services Tax (GST) is crucial for anyone involved in property transactions. This article aims to demystify GST&#8217;s role in the Indian real estate sector, offering a clear guide for both buyers and sellers. We&#8217;ll explore how GST applies to &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/gst-on-real-estate-guide\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST on Real Estate: A Comprehensive Guide&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4025],"tags":[4323,4109,4598,4534,4536,4537,4535,4580,4105,4108,4592,4577,4596,4597,4588,4583,4569,4593,4568,4112,4600,4595,4584,4594,4572,4574,4533,4322,4319,4324,4601,4591,4579,4590,4581,4576,4589,4585,4582,4570,4578,4575,4119,4106,4571,4587,4586,4532,4573,4599],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/1994"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=1994"}],"version-history":[{"count":3,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/1994\/revisions"}],"predecessor-version":[{"id":2003,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/1994\/revisions\/2003"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=1994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=1994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=1994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}