Cost the buyer package.
Keep missing charges visible.
The old combined 10% of agreement plus ₹1 lakh deduction has been removed. The saved sources identify inclusion categories and one useful maintenance benchmark; they do not supply a fully reconcilable agreement-to-package breakup.
What the private material actually supports
| Source | Supported observation | What remains unknown | Permitted model use |
|---|---|---|---|
| Neco Park Central · printed 1 Apr 2026 | Society maintenance deposit ₹1.50 lakh + one-year advance ₹60,000, additional at possession. | MSEB/MNGL deposits and society share money at actuals; possession-charge tax scope; no numeric agreement/tax breakup. | Adopt ₹2.10 lakh/home as an editable planning reserve. This is not our verified charge schedule. |
| Birla Evam · linked Drive material | All-inclusive starting headline lists estimated GST, stamp duty and registration. | No unit-specific agreement value, itemized rupee charges or rate breakup; price validity unresolved. | Do not infer a tax percentage. Its 5% possession payment milestone is an installment, not a fee. |
| IvyLush price PDFs | Government taxes included; scanning/registration consultant extra. | Possession CAM, township maintenance, corpus, utility and share rows have blank amounts. | Blank means unknown, not zero; TDS is withholding within the payment. |
| VTP comparison sheet · printed 5 Aug 2026 | Advertises 3%/4.5% township stamp benefits. | No authority eligibility documentation for our project or buyers. | Do not transfer competitor concessions to our site. |
| Gera / Kaleido / Avencia offers | Packages retain floor-rise, view or possession exclusions where stated. | Current validity and complete mandatory-charge scopes. | Keep source price scope separate from our fully inclusive budget targets. |
Original private media remain local. The JSON evidence record retains source filenames, pages, hashes and printed dates for traceability. Receipt date does not prove current quote validity.
Itemised statutory case and adopted reserve
| Item | Default calculation | Evidence / limit |
|---|---|---|
| Construction GST | 5% of agreement consideration | Official new non-affordable under-construction residential case. Effective rate already reflects the land deduction; do not deduct another third. |
| Stamp duty | 7% × higher of agreement and entered stamp minimum | Conditional Pune urban reference. Site local body, cess applicability, buyer concession and ASR value are not certified. 6% is an eligible-women sensitivity only. |
| Registration | Published Maharashtra fee-table steps, capped ₹30,000 | At all proposed core prices the cap applies. The public IGR table was inspected; exact execution-date applicability remains subject to authority confirmation. |
| Maintenance deposit | ₹1.50 lakh/home | Neco-observed benchmark adopted for planning, not a verified own-project demand. |
| One-year maintenance advance | ₹60,000/home | Same source and limitation; any additional tax treatment remains unresolved. |
| Other separate mandatory buyer charges | Unknown — not costed | Utilities, legal/consultant/share money, other separately billed items and ancillary-tax scope need the actual schedule. Do not put agreement-retained floor/view/parking/amenity premia here; those stay in agreement revenue and its GST base. |
| TDS | Indicative 1% withholding within agreement payment | Current resident-property section 393, threshold/base rules apply. It is neither added again to buyer cost nor deducted from agreement revenue. |
Final net agreement revenue remains unresolved. The app calculates a conditional known-cost agreement ceiling. It does not certify omitted fees as zero or certify the 7% case for this parcel.
Buyer package = agreement + construction GST + stamp duty + registration + costed separate charges.
Where stamp value is no higher than agreement and registration is capped, the default shortcut is (buyer package − ₹2.10 lakh reserve − ₹30,000 registration) ÷ 1.12. A supplied higher stamp value changes the calculation; the app solves that case separately. Any additional maintenance/other taxes must be costed before treating the result as final.
Original authority sources
- FAQs on real estate, F.No.354/32/2019-TRU
Effective 5% without input tax credit on construction of non-affordable residential apartments for the new scheme. New projects commencing on or after 1 April 2019 cannot elect the old 8%/12% construction rates with ITC.
FAQ guidance says gazette notifications prevail in case of conflict. This validates the standard new-project case, not the completion status or legacy GST election of any competitor.
- CBIC GST goods and services rates: Heading9954, entries3(ia) and3(id)
Displayed nominal rates for non-affordable new construction are CGST3.75%+SGST3.75%=7.5%, subject to paragraph2 land valuation; the effective standard land-inclusive rate is5% as separately confirmed by the real-estate FAQ. Construction entry excludes the case where the entire consideration is received after issuance of completion certificate, where required, or after first occupation, whichever is earlier.
English route now redirects to the CBIC legacy portal and the Hindi route exposes a rates table; use the stable GST Council FAQ as the readable app source. Do not equate an advertised possession year with an achieved completion certificate/first occupation or apply zero GST on that basis.
- Circular234/28/2024-GST, paragraph8
Preferential location charges collected along with consideration for construction services before completion form part of the naturally bundled construction supply and receive the same GST treatment.
Do not blanket-tax all floor-rise/view/PLC at18%. Separate legal, maintenance, society, facility or service charges require their own contractual and tax classification; this circular does not set one rate for every ancillary line.
- FAQs on recommendations made in57th GST Council meeting08Oct2026
The newest FAQ listing was checked; its subject is GST law and procedures. No real-estate rate change was found in this FAQ.
Absence from this FAQ is not a complete audit of all notifications through17Oct2026; do not label the entire tax law exhaustively certified current.
- Maharashtra Stamp Act1958 section2(na), ScheduleI Article25(b)
Market value for duty is open-market value on execution or instrument consideration, whichever is higher. Published IGR Schedule Article25(b)(i) gives5% for municipal-corporation/cantonment/other specified urban case; other local-body categories have different schedules.
ASR is an input into the valuation exercise, not evidence that agreement value is always the correct chargeable base. Our unit-specific ASR/market assessment and local-body jurisdiction are not established. Published schedule includes historical amendment annotations and is not by itself a complete2026notification audit.
- Maharashtra Municipal Corporations Act1949 sections149A and149B
Section149A adds1% on sale/gift instruments for property in the city, subject to statutory/remission conditions. Section149B separately adds1% for a city having notified vital urban transport projects, subject to specified execution date and remission conditions.
5%base+1%municipal+1%metro=7% is a conditional Pune city planning case, not proof that the proposed parcel falls within every applicable levy boundary. Do not add the1%metro or municipal levy twice where the entered stamp rate already includes them.
- Pune Metro notification10May2018
Original notification declares specified Pune metro projects within the statutory notified-project framework.
This corridor notification does not establish the Upper Kharadi site cadastral or municipal jurisdiction.
- Table of Registration Fees, Registration Act1908, ArticleI(4)(a)
Up toINR10000 feeINR100; aboveINR10000 feeINR100+INR10 perINR1000 or part in excess, cappedINR30000. For our proposed home values, the published ad-valorem scale reachesINR30000.
Published primary table retrieved from official URL; printed last amendments are2003. No exhaustive later-amendment search was completed. Document handling, copying, scanning, drafting, consultancy or other service charges are separate from this statutory registration fee and must not be hidden inside the cap.
- Gender BudgetStatement PartB, RajmataJijauGriha-SwaminiYojna0030014101
Government budget explicitly records a1percentage-point concession over prevailing duty for homes registered in women's names.
This budget is not the governing31Mar2021order or26May2023amendment. Government-hosted copies of those specific orders were not obtained. Current eligible ownership combinations and documentary conditions need confirmation. Model6% only as conditional eligible-women-only sensitivity from the 7%general case; do not assume every female-first joint purchase qualifies, and do not average in a concession without buyer mix evidence.
- Income-tax Act2025 section 393(1) Table serial3(i), Notes1and3,2026version
Resident-transferor property payment subject to1% TDS on higher consideration/stamp-duty-value, threshold met when either is>=INR5000000. Threshold aggregates amounts across all buyers/sellers for that property.
Resident seller case only. Actual seller residency, applicable exceptions and withholding calculation must be established for an executed sale.
A source claim, statutory rule and management planning allowance are distinct evidence types. No raw private PDF/image/video is rehosted; investment readiness remains Not ready.