VAT for real estate projects in Haryana

I heard that the tax would be imposed only on those developers or builders who construct flats or houses on behalf of the purchasers. The builders would have two options - they can pay at the rate of 4% of the total project cost, under a scheme of excise and taxation department. Otherwise, the builder may produce bills of all inputs like cement or iron bought for the construction, for calculation of VAT to be paid. However, in the second option, VAT won't be imposed on the cost of land and labour involved in the project. Haryana has different slabs for VAT on goods. It is 5% for iron bar and 13.2% for sand.