How do you use the society maintenance cost calculator?
- Enter the area the society bills on and its rate per sq ft a month. Ask whether the rate is on super built-up or carpet area.
- Add any fixed monthly charges billed on top, such as water, clubhouse or a parking fee, and say whether the society collects ₹ 20 lakh or more a year.
- Advance maintenance and any corpus or sinking fund are under “Add corpus and advance maintenance”.
When does GST apply to maintenance?
A residents’ welfare association does not charge GST on a member’s contribution of up to ₹ 7,500 a month. If the monthly bill is higher, and the association’s collections are ₹ 20 lakh or more a year, CBIC Circular 109/28/2019-GST says GST at 18% applies to the whole bill, not just the part above ₹ 7,500. The limit is checked per flat, so an owner of two flats gets it twice.
The Madras High Court held in 2021 that only the amount above ₹ 7,500 is taxable, but that part of the order was stayed on appeal, so the calculator follows the circular. Your society’s bill is what counts.
How the bill is worked out
Area × rate + fixed charges18% of the bill if it is above ₹ 7,500 and the society collects ₹ 20 L+ a year, else 0(Bill + GST) × 12 + yearly corpusMonthly bill × advance months + one-time corpusWorked example: 1,500 sq ft at ₹ 5
Area charges are ₹ 7,500 and fixed charges ₹ 2,000, so the bill is ₹ 9,500. That is above ₹ 7,500, so GST of ₹ 1,710 applies to the whole amount and you pay ₹ 11,210 a month, or ₹ 1,34,520 a year. Twelve months in advance at handover is ₹ 1,34,520.
Worked example: 1,000 sq ft at ₹ 5
The bill is ₹ 7,000, under the ₹ 7,500 line, so there is no GST and you pay ₹ 7,000 a month. At this rate and fixed charge, the line is crossed at 1,100 sq ft.
Maintenance at different flat sizes
| Area (sq ft) | Bill before GST | GST | Monthly bill |
|---|---|---|---|
| 1,000 | ₹ 7,000 | ₹ 0 | ₹ 7,000 |
| 1,100 | ₹ 7,500 | ₹ 0 | ₹ 7,500 |
| 1,200 | ₹ 8,000 | ₹ 1,440 | ₹ 9,440 |
| 1,500 | ₹ 9,500 | ₹ 1,710 | ₹ 11,210 |
| 2,000 | ₹ 12,000 | ₹ 2,160 | ₹ 14,160 |
What should you keep in mind?
- Rates differ a lot between societies. Ask for the last two bills and the annual budget before you buy, and check whether a rise is planned.
- Advance maintenance and corpus are set by the builder’s agreement. Read those clauses and ask your lawyer if anything is unclear.
- Electricity for your own flat is usually billed separately by BESCOM; power backup may be billed by the society.
Frequently asked questions
Related answers and guides
- GST on Apartment Maintenance Bengaluru
- Corpus Fund vs Maintenance Deposit
- Gated Community vs Standalone Apartment: What Changes
- Rajarajeshwari Nagar Property Rates 2026: Metro, Floods
Sources
- CBIC Circular No. 109/28/2019-GST, 22 July 2019 (₹ 7,500 per member per month, ₹ 20 lakh turnover, whole amount taxable). Notification 12/2017-Central Tax (Rate), entry 77, as amended by notification 2/2018. Checked 19 Oct 2026.
- Greenwood Owners Association v Union of India, Madras High Court, 1 July 2021, stayed in part on appeal. Checked 19 Oct 2026.
- Area, rate, fixed charges, corpus and advance months are your inputs; the defaults are examples.
Indicative only. Check how GST applies to your society with your Chartered Accountant, and have your lawyer read the maintenance and corpus clauses in the agreement.
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