family estate

after my grand father and grand mothers death. my fathers elder brother only had his name on the 7/12 of the particular land. but soon after my father and his second elder brother also got their names on that
particular 7/12.
few months back they decided to divide the said land and also have separate 7/12 for it.
so now i am confused that they are just separating the land in to three parts and also dividind the 7/12 on their individual names.
so still they have to pay stampduty and reg charges for doing so or g.s.t would apply?
or what they have to do next?.