Market data · Costs, taxes and loans
Society Maintenance Charges in Gurgaon: GST Rules, What You Pay For and How to Judge a Rate
By Aapt Dubey · Updated · 4 sources
Gurgaon societies charge maintenance per sq ft per month, so the bill scales with your flat size. GST applies only if your bill is above ₹7,500 a month per flat and the RWA's turnover is ₹20 lakh or more; then 18% is charged on the whole bill, not just the excess. A 2,500 sq ft flat crosses ₹7,500 at a rate of ₹3 per sq ft.
Key figures
- GST exemption limit
- ₹7,500 a month per memberRWA maintenance charges up to this amount are exempt from GST, per CBIC Circular 109/28/2019 of 22 July 2019Source 1
- Earlier limit
- ₹5,000 a monthExemption limit before 25 January 2018, when it was raised to ₹7,500Source 1
- RWA turnover threshold
- ₹20 lakh a yearAn RWA with aggregate turnover of ₹20 lakh or less need not register or charge GST even if bills exceed ₹7,500Source 1
- GST rate above the limit
- 18% on the entire billCBIC example: on ₹9,000 a month, GST at 18% is due on the full ₹9,000, not on ₹1,500Source 1
- Two flats, one owner
- Limit applies per flatThe ₹7,500 ceiling is applied separately for each residential apartment ownedSource 1
- Affordable housing (AHP 2013)
- Free maintenance for 5 yearsColoniser must maintain the colony free of cost for five years from occupation certificate, funded by a 4% commercial componentSource 2
- Zero-waste society rebate
- 10% property tax rebateFor properties in group housing societies with a fully operational zero-waste system, Haryana property tax policy notified 30 July 2026Source 3
How society maintenance is charged in Gurgaon
Almost every Gurgaon society bills maintenance per sq ft per month, usually on super area, so a 4BHK pays roughly twice what a 2BHK in the same tower pays for the same lifts, guards and gardens. That is the accepted convention. It does mean you should compare societies on the per sq ft rate first and then ask what the rate buys, because two identical rates can mean very different service.
In a new project the developer or its facility management company runs the society after possession and collects an interest-free maintenance security (IFMS) and often one or two years of advance maintenance at handover. Later, maintenance should pass to the association of apartment owners formed under the Haryana Apartment Ownership Act, 1983. Haryana's Affordable Housing Policy 2013 spells this out for affordable projects: the developer maintains the colony free of cost for five years from the occupation certificate, paid for by a 4% commercial component, and then must hand it to the owners' association.
Is GST charged on society maintenance in Gurgaon?
Only above a limit. Under CBIC Circular 109/28/2019, charges collected by a resident welfare association from its own members for common services are exempt from GST up to ₹7,500 a month per member. The limit was ₹5,000 until 25 January 2018. If the RWA's total turnover is ₹20 lakh a year or less, it does not have to register or charge GST at all, whatever the monthly bill.
Once both thresholds are crossed, GST at 18% applies to the whole bill. CBIC's own example: a ₹9,000 monthly charge attracts 18% on ₹9,000, not on the ₹1,500 above the limit. If you own two flats in the same society, the ₹7,500 limit applies to each flat separately. RWAs that do charge GST can claim input tax credit on generators, pumps, plumbing hardware and repair contracts, which partly offsets the cost.
- ₹7,500 bill0
- ₹9,000 bill1,620
- ₹12,000 bill2,160
- ₹15,000 bill2,700
- ₹20,000 bill3,600
| ₹7,500 bill | 0 |
|---|---|
| ₹9,000 bill | 1620 |
| ₹12,000 bill | 2160 |
| ₹15,000 bill | 2700 |
| ₹20,000 bill | 3600 |
Our calculation applying 18% to the whole bill once it exceeds ₹7,500, as CBIC's circular illustrates. Note the jump from nil to ₹1,620 between ₹7,500 and ₹9,000. Source: Central Board of Indirect Taxes and Customs (Tax Research Unit), 2019-07.
| RWA annual turnover | Monthly charge per flat | GST payable? |
|---|---|---|
| More than ₹20 lakh | More than ₹7,500 | Yes, 18% on the entire amount |
| More than ₹20 lakh | ₹7,500 or less | No |
| ₹20 lakh or less | More than ₹7,500 | No |
| ₹20 lakh or less | ₹7,500 or less | No |
Source: Central Board of Indirect Taxes and Customs (Tax Research Unit), 2019-07.
At what per sq ft rate does a Gurgaon flat cross the ₹7,500 GST limit?
Because bills are per sq ft, bigger flats cross the limit at lower rates. A 1,500 sq ft flat crosses ₹7,500 a month only at ₹5 per sq ft. A 2,500 sq ft flat crosses it at ₹3, and a 5,000 sq ft apartment at ₹1.50. In practice that means most large luxury apartments on Golf Course Road and Golf Course Extension Road pay GST on maintenance, while many 2BHK and 3BHK flats in mid-segment societies do not.
When you compare a launch, ask the developer for the expected maintenance rate and multiply by your super area and by 12. Then add 18% if the monthly figure is above ₹7,500. On a large apartment that 18% is a real recurring cost.
- 1,500 sq ft5
- 2,000 sq ft3.75
- 2,500 sq ft3
- 3,500 sq ft2.14
- 5,000 sq ft1.5
- 7,500 sq ft1
| 1,500 sq ft | 5 |
|---|---|
| 2,000 sq ft | 3.75 |
| 2,500 sq ft | 3 |
| 3,500 sq ft | 2.14 |
| 5,000 sq ft | 1.5 |
| 7,500 sq ft | 1 |
Our calculation: ₹7,500 divided by billed area. Above these rates, GST at 18% applies to the whole bill if the RWA's turnover exceeds ₹20 lakh. Source: Central Board of Indirect Taxes and Customs (Tax Research Unit), 2019-07.
What maintenance charges cover, and what drives them up
Your monthly charge pays for security staff, housekeeping of common areas, landscaping, electricity for lifts and common areas, water treatment and pumping, the sewage treatment plant, generator fuel and servicing, lift maintenance contracts, the facility manager's fee, insurance and administration. In an amenity-heavy community it also funds the clubhouse, pools and gym, which is often the largest discretionary line.
Three things explain most of the difference between societies. Amenity intensity: a large clubhouse with several pools costs far more to run than a gym and a garden. Density: fixed costs such as security and management are shared by fewer homes in a low-density project, so each pays more. Service model: a concierge-style operation costs more than one where residents arrange their own help. What should not drive the number is waste or an operator nobody can hold to account.
How to tell a reasonable charge from an excessive one
Ask for the annual budget and audited accounts. A well-run society shares them. Look at the split between security, housekeeping, utilities, amenity running costs, repairs and the management fee; an outsized management fee is the classic warning sign. Ask for the revision history over several years: rises in line with wages and power costs are normal, sharp rises without better service are not.
Ask who appoints the facility manager. Where the developer keeps that power because handover to the owners' association never happened, residents have little say over their own costs, and that is behind most of the genuinely unreasonable bills we see in Gurgaon. Finally, ask about the sinking fund: its balance and what major works it assumes. Lifts, facades, waterproofing and pumps all need replacing on known cycles, and a society with no reserve will eventually raise a large special levy.
Putting maintenance into your ownership cost
Work out the annual figure for the specific flat: rate × super area × 12, plus 18% GST if the monthly bill is above ₹7,500. Add property tax, which under Haryana's 2026 policy gets a 10% rebate if your society runs a fully working zero-waste system. Then stress-test it: assume the rate rises every year. For a retired owner on a fixed income, that matters more than the purchase price.
Our view: a slightly higher charge with a healthy sinking fund and an elected owners' association is usually the better deal than a low charge with no reserve. The money is owed either way.
Frequently asked questions
Only if the monthly charge is above ₹7,500 per flat and the RWA's annual turnover is above ₹20 lakh. Then GST at 18% is charged on the entire bill, as clarified in CBIC Circular 109/28/2019.
No. CBIC's circular says that if charges exceed ₹7,500 a month, the entire amount is taxable. Its example: on ₹9,000 a month, 18% GST is due on ₹9,000, which is ₹1,620.
No. The ₹7,500 ceiling is applied separately for each residential apartment you own. Two flats each billed ₹7,500 a month are both exempt.
Usually per sq ft of super area per month. Multiply the rate by your area and by 12 for the annual cost, and add 18% GST if the monthly bill crosses ₹7,500 and the RWA's turnover exceeds ₹20 lakh.
Under Haryana's Affordable Housing Policy 2013, the developer must maintain the colony free of cost for five years from the occupation certificate, after which it passes to the association of apartment owners.
IFMS is the interest-free maintenance security a developer collects at possession as a deposit against unpaid maintenance. It is separate from advance maintenance, and it should be transferred to the owners' association when maintenance is handed over. The amount varies by project, so check your price sheet.
Yes. Under the property tax policy notified on 30 July 2026, properties in group housing societies with a fully operational zero-waste management system get a 10% rebate, within the overall 25% cap on rebates.
How we compiled these figures
GST rules are from CBIC Circular No. 109/28/2019-GST dated 22 July 2019 and CBIC's press release on RWA services. The affordable housing maintenance rule is from DTCP Haryana's Affordable Housing Policy 2013 notification. The zero-waste rebate is from the Haryana Urban Local Bodies department's 2026 property tax policy summary. Per sq ft thresholds and GST amounts are our arithmetic. This page is marked thin: we have not yet verified per sq ft maintenance rates for named Gurgaon societies from published society notices, developer documents or news reports, and we will not estimate them. Reviewed quarterly.
Cite this page
Curated Homes, “Society Maintenance Charges in Gurgaon: GST Rules, What You Pay For and How to Judge a Rate”, updated 15 October 2026, https://curatedhomes.in/stats/society-maintenance-charges-gurgaon
You are welcome to use these figures and charts with a link back to this page.
Sources
- 1. Central Board of Indirect Taxes and Customs (Tax Research Unit), Circular No. 109/28/2019-GST: Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members (2019-07-22). View source
- 2. Town and Country Planning Department, Haryana, Affordable Housing Policy 2013 (Notification No. PF-27/48921, 19 August 2013) (2013-08-19). View source
- 3. Department of Urban Local Bodies, Haryana, Haryana Property Tax Calculator (ULB Notification 2026): Rebates (2026-07-30). View source
- 4. Central Board of Indirect Taxes and Customs, Press Release on Services provided by RWA (Resident Welfare Association) / Housing Society (2017-07-13). View source