Construction agreement - inclusion of service tax and vat

This query is : Resolved 

23 November 2016 I refer to the requirement of registering construction agreement in Tamil Nadu.
I do understand from the official notification in the Tamilnadu registration dept site that all the components excluding UDS should form part of the value calculation.

dept circular by IG regn - dept circular No 16345/C2/2013 dated 28-10-2013

Relevant portion of the circular

Hence, the construction cost includes all development costs other than the land cost such as cost towards construction. cost of parking. clubhouse facilities, charges towards EB and Water and Sewage connection and any other cost, charges .

I have been taking up on this with IG Regn, as the builder is including these taxes also in the computation of 1% stamp duty and 1% regn fee, which I feel is not correct.

I need help on below:-

1) Is my understanding that the ST and VAT should not attract 1% stamp duty and 1% regn fee is correct?
2) If so, how to get the clarification from competent authority to enforce this with the builder/sub-registrar

Thanks for the help

Regards
Raja

02 December 2016 Is there anyone who can help to guide on this query?

04 November 2021 ST and VAT cannot be charged on the taxation part or fees, it is to be levied on actual construction cost only.




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