Are GST and stamp duty calculated on the same value?

GST and stamp duty are separate taxes that can both apply to one flat purchase - GST (1%/5%/12%) on the construction-service value, and stamp duty (commonly 3-7%) plus ~1% registration on the property's agreement/market value. GST applies only if bought before CC/OC; stamp duty/registration apply on almost every transfer The two are often calculated on different base amounts - ask for a full cost-sheet breakup A ready-to-move flat (with OC) usually means only stamp duty + registration, no GST

What is the total tax I pay when buying a flat - GST and stamp duty both?

GST and stamp duty are separate taxes that can both apply to one flat purchase - GST (1%/5%/12%) on the construction-service value, and stamp duty (commonly 3-7%) plus ~1% registration on the property's agreement/market value. GST applies only if bought before CC/OC; stamp duty/registration apply on almost every transfer The two are often calculated on different base amounts - ask for a full cost-sheet breakup A ready-to-move flat (with OC) usually means only stamp duty + registration, no GST

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How much total tax (GST + stamp duty) will I pay on a flat?

Short answer: GST and stamp duty are separate taxes that can both apply to one flat purchase - GST (1%/5%/12%) on the construction-service value, and stamp duty (commonly 3-7%) plus ~1% registration on the property's agreement/market value.

Law: CGST Act 2017 + respective State Stamp Act · Authority: CBIC · Status: in force · Checked 25 Sept 2026

What you need to know

GST applies only if bought before CC/OC; stamp duty/registration apply on almost every transfer
The two are often calculated on different base amounts - ask for a full cost-sheet breakup
A ready-to-move flat (with OC) usually means only stamp duty + registration, no GST

Who this applies to: buyers/NRIs

Official / primary source: cbic-gst.gov.in (government source)

The law behind it

GST does not apply to stamp duty or registration charges

Stamp duty and registration fees are state levies on the transfer document itself, wholly separate from GST. You will never see GST charged on the stamp duty or registration line of a property deal.

CGST Act 2017 read with respective State Stamp Acts · in force · source

Work out your own numbers

CAPGAIN's free calculators cover capital gains (12.5% and 20%-indexed side by side), TDS on property, stamp duty and registration by state, home-loan EMI and prepayment.

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How much total tax (GST + stamp duty) will I pay on a flat?

What you need to know

The law behind it

GST does not apply to stamp duty or registration charges

Work out your own numbers

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