Charges and GST at Nambiar's Beverly Green
A villa at Nambiar's Beverly Green carries six heads of cost, and they divide cleanly. The base rate on saleable area, the development and infrastructure charge and the preferential-location charge add up to the base sale value; GST at 5% then applies to that total. Maintenance and registration and stamp duty lie outside the quoted figure altogether. Each is taken in turn below.
One point is worth fixing before any of the rest: the published number already contains more than buyers assume. The indicative ₹5.48 Cr for a 35 × 55 and ₹6.82 Cr for a 40 × 63 include both the development and infrastructure charge and the 5% GST — they are not pre-tax, pre-charge figures. Add ₹18.66 L to ₹23.19 L of infrastructure charge on top and you have counted it twice, overstating the villa by exactly that amount. Registration, stamp duty and maintenance are what genuinely come on top.
Everything quoted here is indicative, pre-launch and liable to change. K-RERA registration for the project has been applied for; approval is expected by 20 August 2026, and no registration number has been allotted. The registered documentation, once granted, becomes the binding source for areas and charges. Verify at rera.karnataka.gov.in.
To see these heads laid out as a costing document would present them, read the cost sheet explainer; for the area the rate runs on, read saleable area against plot area.
GST on an Under-Construction Villa
Bare land attracts no GST. A house being constructed and sold before completion does, and that is precisely the position this project is in — what is being sold is a built villa, not a land parcel, so the sale is taxable.
The rate
Sell an under-construction residential unit outside the affordable bracket and the rate is 5%, without input tax credit. That structure took effect on 1 April 2019 and came through the rate revisions notified in September 2025 unchanged so far as residential construction is concerned. The 1% rate belongs to affordable housing alone, defined by carpet area and a ₹45 lakh price ceiling that no villa here comes close to. Reference: GST FAQs on the real estate sector.
What GST is charged on
The whole base sale value is taxed, not the rate line by itself: the rate line, the development and infrastructure charge and any preferential-location charge are all inside it. Take a 35 × 55 west-facing villa and the 5% therefore falls on roughly ₹5.22 Cr rather than on ₹5.04 Cr. Any cost sheet that taxes the rate line alone has been drawn wrongly, and it will not reconcile to the published figure.
It is already included
₹5.48 Cr and ₹6.82 Cr are post-tax figures: every rupee amount published on this site has the tax counted in rather than left out. As for "without input tax credit", that is an arrangement between the developer and the tax authorities. The buyer simply sees one 5% line, with no credit to claim.
Ready property attracts none
A sale made after a completion certificate has been issued is a transfer of immovable property, and GST does not touch it. Pre-launch is a different position entirely, and a villa sold now will carry the 5%.
Developer-Levied Charges
Development and infrastructure charge
Nothing inside the house is paid for here. This is a per-plot charge of ₹18.66 L to ₹23.19 L against the layout-level work the villa depends on: the 12 m and 12.19 m internal roads, the 9.14 m secondary roads, the entrance plaza and the dedicated bus bay, and the services routed out to each plot. Larger plots carry more of it — a 2,520 sq.ft. plot more than a 1,925 sq.ft. one. Because it belongs to the base sale value, the published figures already contain it, and it is taxed at 5% along with everything else in that base.
Preferential-location charge, and why facing drives it
This charge is not universal. Where it does apply it runs from ₹18.66 L to ₹46.27 L, and the rule behind it is simple enough once stated: an east-facing plot carries a preferential-location charge equal to its own development and infrastructure charge, and an east-facing corner plot carries double that. Nothing at all is levied on a west-facing plot that is not on a corner.
That has two consequences. The "from" price is set by west-facing non-corner villas: ₹5.48 Cr and ₹6.82 Cr are west-facing figures precisely because nothing has been added for location. At the other end, the ₹7.29 Cr top of the Phase 1 band is an east-facing corner 40 × 63, where the doubled charge reaches its maximum. Most of the distance between the two ends of the band is this charge rather than any difference in the house.
Why should facing matter at all? Because east orientation has been the settled preference in the Bangalore market for a long time, and demand for it is concentrated enough that developers price it explicitly rather than let it clear through availability. Corner plots, separately, gain road frontage on two sides. The split in Phase 1 is close to even — 135 plots at 35 × 55 with 68 east and 67 west, and 59 at 40 × 63 with 30 east and 29 west — so the choice is a real one, and it is worth roughly the value of the infrastructure charge again.
Maintenance and the maintenance deposit
Two amounts are collected together: maintenance at ₹48 per sq.ft. for the first year, inclusive of 18% GST, and a maintenance deposit of the same amount. Saleable area is the basis for both, which means they follow the villa rather than the land — a 4,638 sq.ft. villa carries meaningfully more than a 3,732 sq.ft. one.
They are not the same instrument. Over the year it covers, the maintenance charge is consumed; the deposit is a corpus held against the upkeep of common areas, and it is not an advance against your monthly bill. The GST rates differ too — maintenance is a service and carries 18%, where the villa itself carries 5%. Neither head falls inside the quoted villa price.
Stamp Duty and Registration in Karnataka
These are statutory charges, payable to the Government of Karnataka and not to the developer. No figure published on this site includes them, and a home loan will usually not finance them either: the Reserve Bank of India's Master Circular on Housing Finance directs banks to keep stamp duty, registration and other documentation charges out of the cost of the property they finance. Budget for them from your own funds.
The Karnataka slab
Duty in Karnataka runs on slabs set by property value — 2% below ₹20 lakh, 3% from ₹20 lakh to ₹45 lakh, and 5% above ₹45 lakh. Nothing here comes anywhere near the lower slabs, so 5% is the rate that applies throughout. Source: Karnataka stamp duty and registration charges.
Registration fee, and the 2025 revision
For the first time since 2003, Karnataka's registration fee was raised from 1% to 2%, with effect from 31 August 2025. Taken together with the cess and surcharge levied on the duty, that moved the combined outgo on a sale deed from roughly 6.6% to roughly 7.6% of the value on which it is computed. Source: Karnataka registration fee revision.
Verify before you budget
Only the figure notified on the date the sale deed is registered binds, and both the rates and the guidance value they are computed on move over time. Look them up on the Karnataka government's Kaveri Online Services portal, which carries the guidance values by locality and survey number, then confirm the applicable duty with the Sub-Registrar's office handling the registration. Since duty falls on the agreement value or the guidance value, whichever is higher, a rising guidance value alone can move the number even if no rate changes.
Every Charge at a Glance
Laid side by side, the six heads read as follows: the first four are inside the published figure and the last two are not.
| Head | Basis | Inside the quoted price? |
|---|---|---|
| Base rate | ₹13,499 per sq.ft. of saleable area | Yes |
| Development and infrastructure charge | ₹18.66 L to ₹23.19 L per plot | Yes |
| Preferential-location charge | ₹18.66 L to ₹46.27 L, where it applies | Yes |
| GST | 5% on the base sale value | Yes |
| Maintenance and deposit | ₹48 per sq.ft. for year one incl. 18% GST, plus an equal deposit | No |
| Stamp duty and registration | At Karnataka rates notified on the date of registration | No |
Here is the practical test for any quote you are shown. Strip out the infrastructure charge and the GST, divide what remains by the saleable area, and see whether the result lands near ₹13,499. Should it instead land near ₹13,499 against the plot area, the rate has been applied to the wrong number. The band and the underlying rate are on the price page; the areas each of these charges is computed on are with the villa configurations.
Frequently Asked Questions
1. Is GST payable on a Nambiar's Beverly Green villa, and at what rate?
Yes. The rate is 5% without input tax credit, which is what applies to an under-construction residential unit outside the affordable bracket. What is being sold is a built villa rather than bare land, so the sale falls within the tax. That 5% is already included in the indicative figures published on this site.
2. What exactly is the development and infrastructure charge?
It is the per-plot charge for layout-level work, running from ₹18.66 L to ₹23.19 L: the 12 m and 12.19 m internal roads, the 9.14 m secondary roads, the entrance plaza and bus bay, and the services routed to each plot. Being part of the base sale value, it is already inside the quoted figure.
3. Why do east-facing plots cost more?
A preferential-location charge is added to them. On an east-facing plot it equals that plot's own development and infrastructure charge; on an east-facing corner plot it is double. West-facing non-corner plots attract none, which is why the "from" price is theirs.
4. What is the maintenance charge, and is the deposit refundable against it?
For the first year it is ₹48 per sq.ft. inclusive of 18% GST, computed on saleable area. Alongside it a maintenance deposit of the same amount is collected, and that deposit is held as a corpus for the upkeep of common areas rather than as an advance against the monthly bill.
5. What are stamp duty and registration charges in Karnataka?
Duty is charged in slabs: 2% below ₹20 lakh, 3% from ₹20 lakh to ₹45 lakh and 5% above ₹45 lakh — so 5% is the rate here. Separately, the registration fee went from 1% to 2% with effect from 31 August 2025. Adding the cess and surcharge on the duty brings the combined outgo to around 7.6%. Check the current rates and the guidance value on the Kaveri Online Services portal before you budget.
6. Which charges are genuinely extra, over the quoted price?
Three things: registration, stamp duty, and maintenance together with the maintenance deposit. Everything else — the base rate, the development and infrastructure charge, any preferential-location charge and the 5% GST — is already inside the figures we publish.
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