Stamp duty paid - treatment in case of purchases of shop

Hi, my client, is a works contractor & Has purhcased a shop for business purpose.

Purchase cost - 1,50,000

Stamp Duty - 6,900

Stamp duty should be under which head in tally & Would that be treated as purchase cost?
 

What will be the journal entry??

& What if I sell this shop for 2,50,000/- & Registration fees 5000/-
 

What will be the treatment of statutory fees in both the cases??

Thanks in advance....