Stamp duty, registration, PMC/PCMC property tax, GST on under-construction.
Quick answer
Stamp duty 5% (male) / 4% (female), + 1% Pune surcharge, + 1% registration (₹30k cap). GST on under-construction 5% premium / 1% affordable / 0% ready-to-move. Property tax 0.4–1.2% / year. Capital gains 12.5% long-term.
Worked example — ₹1 Cr buy
Stamp 5% = ₹5L. LBT 1% = ₹1L. Registration ₹30k cap. Total transaction cost ~₹6.3L (6.3%). On under-construction add 5% GST = ₹5L extra.
Section 54 reinvestment
Sell a residential, buy another residential within 2 years (or build within 3): exemption up to amount reinvested. Section 54EC: park up to ₹50L in NHAI/REC bonds within 6 months, locked for 5 years.
Frequently asked questions
When does GST apply on a Pune flat?
Under-construction premium: 5% GST (no input tax credit). Under-construction affordable: 1%. Ready-to-move with Occupancy Certificate: 0%. Resale: 0%.