I have bought an under-construction flat of land-owner share in Bangalore , with sale agreement value of 3500000 (basic + car park). Registration was done with total cost of 20,18,000 as sale consideration.Flat is still not ready.The builder has calculated ST & VAT at 8.59% of (flat value + car park + amenities + BWSSB + BESCOM). Is this right ? Is 8.59% the right percentage and is he supposed to calculate it on all the items I have mentioned? Or is it to be calculated on sale agreement value or is it on the sale deed value?In the end, how does the government recover VAT and ST from the builder/land-owner(based on which values)? Please note my flat is land-owner share.