Nambiar Beverly Park Charges and GST
Six heads of cost attach to a villa at Nambiar Beverly Park. Three of them — the base rate on saleable area, the development and infrastructure charge and the preferential-location charge — form the base sale value. GST at 5% is applied to that base. The remaining two, maintenance and registration and stamp duty, fall outside the quoted figure entirely. This page takes them one at a time.
The single most useful thing to hold on to is what is already inside the published number. The indicative figures of ₹5.48 Cr for a 35 × 55 and ₹6.82 Cr for a 40 × 63 include the development and infrastructure charge and the 5% GST. They are not pre-tax, pre-charge figures. Adding ₹18.66 L to ₹23.19 L of infrastructure charge to them a second time overstates the villa by that amount. What genuinely comes on top is registration, stamp duty and maintenance.
All figures on this page are indicative, pre-launch and subject to change, and K-RERA registration for the project has been applied for; approval is expected by 20 August 2026 — no registration number has been allotted. Once granted, the registered documentation is the binding source for areas and charges. Verify at rera.karnataka.gov.in.
For how these heads appear on a costing document, see the cost sheet explainer; for the area the rate is charged on, saleable area against plot area.
GST on an Under-Construction Villa
Because the product here is a built villa rather than a bare land parcel, the sale is taxable. Land alone attracts no GST; a house being constructed and sold before completion does, and that is the position this project is in.
The rate
The applicable rate on the sale of an under-construction residential unit outside the affordable bracket is 5%, without input tax credit — the structure introduced with effect from 1 April 2019 and unchanged for residential construction through the rate revisions notified in September 2025. The 1% rate applies only to affordable housing as defined by carpet area and a ₹45 lakh price ceiling, which no villa here approaches. Reference: GST FAQs on the real estate sector.
What GST is charged on
It is applied to the base sale value as a whole — the rate line, the development and infrastructure charge, and any preferential-location charge — and not to the rate line alone. On a 35 × 55 west-facing villa that means 5% falls on roughly ₹5.22 Cr rather than on ₹5.04 Cr. A cost sheet that taxes only the rate line is drawn wrongly and will not reconcile to the published figure.
It is already included
Every rupee figure published on this site is GST-inclusive. ₹5.48 Cr and ₹6.82 Cr are what the villa costs with the tax counted in, not before it. "Without input tax credit" is a matter between the developer and the tax authorities — the buyer sees a single 5% line, with no credit to claim.
Ready property attracts none
Once a completion certificate has been issued, a sale is a transfer of immovable property and falls outside GST altogether. That is not the position at pre-launch, and a villa sold now will carry the 5%.
Developer-Levied Charges
Development and infrastructure charge
A per-plot charge of ₹18.66 L to ₹23.19 L, levied for the layout-level work the villa depends on rather than for anything inside the house — 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 to each plot. It scales with the plot, so a 2,520 sq.ft. plot carries more of it than a 1,925 sq.ft. one. It forms part of the base sale value, which is why 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
Not every plot carries one. Where it applies, it runs from ₹18.66 L to ₹46.27 L, and the mechanism is straightforward once you see it: 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. A west-facing plot that is not on a corner carries none at all.
Two consequences follow. First, west-facing non-corner villas are the ones that set the "from" price — ₹5.48 Cr and ₹6.82 Cr are west-facing figures precisely because nothing has been added for location. Second, the ₹7.29 Cr top of the Phase 1 band is an east-facing corner 40 × 63, where the doubled charge is at its largest. The gap between the two ends of the band is mostly this charge, not a difference in the house.
Why facing at all? East orientation is the long-standing preference in the Bangalore market, and demand for it is concentrated enough that developers price it explicitly rather than let it clear through availability. Corner plots add road frontage on two sides. Phase 1 is close to evenly split — 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 real, and it is worth roughly the value of the infrastructure charge again.
Maintenance and the maintenance deposit
Maintenance is ₹48 per sq.ft. for the first year, inclusive of 18% GST. A maintenance deposit of the same amount is collected alongside it. Both are computed on saleable area, so they scale with the villa rather than with the land — a 4,638 sq.ft. villa carries meaningfully more than a 3,732 sq.ft. one.
The two are different instruments. The maintenance charge is consumed over the year it covers; the deposit is a corpus held against the upkeep of common areas and is not an advance against your monthly bill. Note also the different GST rate: maintenance is a service and carries 18%, where the villa itself carries 5%. Neither head is inside the quoted villa price.
Stamp Duty and Registration in Karnataka
Stamp duty and registration are statutory charges paid to the Government of Karnataka, not to the developer. They are excluded from every figure published on this site, and they are usually not financed by a home loan — the Reserve Bank of India's Master Circular on Housing Finance directs banks not to include stamp duty, registration and other documentation charges in the cost of the property they finance. Budget them from your own funds.
The Karnataka slab
Karnataka charges stamp duty on a slab basis by property value: 2% below ₹20 lakh, 3% from ₹20 lakh to ₹45 lakh, and 5% above ₹45 lakh. Every villa here falls well inside the top slab, so 5% is the rate that applies. Source: Karnataka stamp duty and registration charges.
Registration fee, and the 2025 revision
The registration fee in Karnataka was raised from 1% to 2% with effect from 31 August 2025, the first revision since 2003. Read with the cess and surcharge levied on the duty, the combined outgo on a sale deed moved 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
Rates and the guidance value that duty is computed on both change, and the figure that binds is the one notified on the date the sale deed is registered. Check both on the Karnataka government's Kaveri Online Services portal, which carries the guidance values by locality and survey number, and confirm the applicable duty with the Sub-Registrar's office handling the registration. Duty is charged on the agreement value or the guidance value, whichever is higher, so a rising guidance value can move the number independently of any change in rate.
Every Charge at a Glance
Set against one another, the six heads look like this. The first four are inside the published figure; 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 |
The practical test for any quote you are shown: divide the villa figure by the saleable area and see whether it lands near ₹13,499 once the infrastructure charge and GST are stripped out. If it lands near ₹13,499 against the plot area instead, the rate has been applied to the wrong number. The price page carries the band and the underlying rate; the villa configurations carry the areas each of these charges is computed on.
Frequently Asked Questions
1. Is GST payable on a Nambiar Beverly Park villa, and at what rate?
Yes, at 5% without input tax credit — the rate for an under-construction residential unit outside the affordable bracket. Because a built villa is being sold rather than bare land, the sale is taxable. The 5% is already included in the indicative figures.
2. What exactly is the development and infrastructure charge?
A per-plot charge of ₹18.66 L to ₹23.19 L covering layout-level work — the internal and secondary roads, the entrance plaza and bus bay, and the services routed to each plot. It is part of the base sale value, already inside the quoted figure.
3. Why do east-facing plots cost more?
Because they carry a preferential-location charge. An east-facing plot carries a charge equal to its own development and infrastructure charge, and an east-facing corner plot carries double. West-facing non-corner plots carry none, which is why they set the "from" price.
4. What is the maintenance charge, and is the deposit refundable against it?
Maintenance is ₹48 per sq.ft. for the first year, inclusive of 18% GST, computed on saleable area. A deposit of the same amount is collected alongside it and held as a corpus for common-area upkeep — it is not an advance against the bill.
5. What are stamp duty and registration charges in Karnataka?
Stamp duty is 5% at this value and the registration fee was raised from 1% to 2% with effect from 31 August 2025. With cess and surcharge on the duty, the combined outgo is in the region of 7.6%. Confirm current rates before budgeting.
6. Which charges are genuinely extra, over the quoted price?
Registration, stamp duty and maintenance, including the maintenance deposit. The base rate, the development and infrastructure charge, any preferential-location charge and the 5% GST are all already inside the figures we publish.
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