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POLICY

REAL ESTATE • October 2007

Budget Analysis

Union Budget 2007 : Impact On Real Estate

IndirectTax Impact

  • Excise duty decreased on cement costing less than US$ 4.67 and increased for cement costing more than US$ 4.67

  • Service tax proposed to be levied on services relating to renting of immovable property

  • Service tax is proposed to be levied on services relating to execution of a works contract as an additional service category

  • Levy of ‘Secondary and Higher Education Cess’ at the rate of 1% on customs, excise and service tax

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