East Bengaluru buyer answers
What hidden costs should I expect beyond the base price (GST, parking, PLC, maintenance, registration)?
Direct answer: On top of the base price, a Bangalore flat usually carries some mix of floor rise and location charges, parking, clubhouse fees, GST on under-construction units, stamp duty and registration, utility deposits, advance maintenance, a corpus fund and legal fees. Amounts vary by project, so insist on a fully filled cost sheet and read it line by line.
Disclosure: acre&key’s advice is free to buyers; we are an authorised sales partner for some projects and may be paid by the developer.
acre&key does this for homebuyers and NRI buyers in East Bengaluru. We'll tell you if we're partnered on a project, and we'll still pull its cost sheet apart.
Why is the base price misleading?
The base price is a marketing number. It's usually quoted per square foot on super built-up area, it leaves out most add-ons, and it doesn't include government charges. Two projects with the same base price can end up quite far apart once everything's added. The only number worth comparing is the total you'll pay to get the keys and move in.
We're not going to give you percentages or rupee ranges for these charges, because they vary by developer, project and unit and we'd rather not invent averages. What we can do is tell you every line to look for.
What goes on the cost sheet, line by line?
Charges set by the developer
| Charge | What it's | What to ask |
|---|---|---|
| Floor rise | Extra per sq ft for higher floors | From which floor does it start, and at what rate? |
| PLC (preferential location charge) | Premium for corner units, park or pool views, east-facing and so on | Which units attract it on my shortlist? |
| Car park | Covered, stilt, basement or open parking | Is one included? What does a second cost? Is it allotted in writing? |
| Clubhouse / amenities | One-time charge for club membership or amenity access | Is it compulsory? When is the club due to be ready? |
| Advance maintenance | Maintenance collected upfront, often for a year or more | How many months, and at what rate per sq ft? |
| Corpus or sinking fund | One-time fund for future repairs, usually handed to the association | Is it handed over to the association, and when? |
| Utility connection charges | BESCOM, water and sewage connection costs passed on to you | Are these actuals or a fixed estimate? |
| Generator / power backup | Charge for backup capacity, sometimes per kVA | How much backup is included? |
| Legal or documentation fee | Developer's charge for preparing agreements | What exactly does it cover? |
None of these are wrong in themselves. What's wrong is finding out about them after you've booked.
Government charges
GST. Under the CGST Act, construction of a building intended for sale is treated as a supply of service, except where the entire consideration is received after the completion certificate is issued or after first occupation, whichever is earlier (Schedule II, paragraph 5(b)). In plain terms: on an under-construction flat, GST applies. On a completed flat where you pay everything after the completion certificate, it generally doesn't. The applicable rate depends on the unit's category, so get the GST line written on your cost sheet and check it with your CA rather than relying on a verbal figure.
Stamp duty and registration fee. These are paid when the sale deed (and, separately, the agreement for sale if registered) is registered at the Sub-Registrar's office. They're calculated with reference to the property value and the government guidance value. Rates are set by the state and do change, so check the current figures on the IGR Karnataka website or use the tools on Kaveri Online Services rather than trusting an old blog post.
TDS. This isn't an extra cost, but it catches people out. Under the Income-tax Act, 2025, if you're buying immovable property worth ₹50 lakh or more from a resident seller, you deduct TDS from the payment and file it using Form 141 (Schedule B) within 30 days from the end of the month in which you deduct it. It comes out of what you pay the seller, not on top of it, but missing it can mean interest and fees. Your bank or CA can help.
Costs that aren't on any cost sheet
- Home loan costs: processing fees, legal and valuation charges from the lender, and any insurance the bank asks for.
- Your own lawyer's fee for title and agreement review. Worth every rupee.
- Interiors and fit-out: wardrobes, kitchen, lights, appliances. Often a big number for "bare shell" handovers.
- Moving and setup: shifting, gas connection, internet.
- Rent overlap if possession runs late and you're paying EMI and rent together.
How to read a cost sheet without getting lost
- Ask for it per unit, not per project. Floor rise and PLC differ unit by unit.
- Check the area basis. Section 4(2)(h) of the RERA Act requires the promoter to disclose the carpet area of apartments when registering. If the cost sheet is in super built-up area, ask for the carpet area too, and compare price per carpet sq ft across projects.
- Look for "as applicable" or "extra at actuals." Ask for an estimate in writing for every such line.
- Check payment timing. When is each add-on due? Some are collected at possession, which affects your cash planning.
- Compare totals, not base prices. Put two or three projects in one spreadsheet with the same columns.
Cost lines buyers most often miss
| Missed item | Why it's missed | How to catch it |
|---|---|---|
| Second parking slot | Assumed to be included | Ask how many slots are allotted, in writing |
| Maintenance advance | Shown at possession stage, not on the booking sheet | Ask for the possession-stage demand list |
| Corpus fund | Labelled differently by each developer | Ask "is there any one-time fund collected at handover?" |
| Utility deposits | Called "charges at actuals" | Ask for last project's actuals as a guide |
| Interest on delayed payments | Hidden in the agreement | Read the payment default clause in the draft agreement |
What to do before you compare projects
- Get a filled cost sheet for the specific unit you're considering.
- Ask in writing for every "as applicable" line to be estimated.
- Confirm the GST treatment based on the project's stage, and check it with a CA.
- Check current stamp duty and registration rates on the IGR Karnataka website.
- Add your own costs: lawyer, loan charges, interiors, moving.
- Compare total cost per carpet sq ft across your shortlist.
- Read the payment default and escalation clauses in the draft agreement.
Also useful: documents to check before a token and, for NRI buyers purchasing remotely, buying a Bangalore flat without travelling.
Related answers on acre&key
- Documents to verify before a token advance
- NRI buying a Bangalore flat without travelling
- What real estate consultancy services include
- What a real estate consultant in Bangalore does
- How property consultants get paid
Frequently asked questions
Is GST payable on a ready-to-move flat in Bangalore?
Generally not, if the entire price is paid after the completion certificate is issued (or after first occupation, whichever is earlier). If any part was paid before that, GST can apply. Check your specific case with a CA.
Can I negotiate parking, PLC or clubhouse charges?
Sometimes. Developers handle these differently, and launch phases or slow-moving units can have more room. Ask for any waiver in writing on the cost sheet.
Who pays stamp duty and registration on a new flat?
Usually the buyer, as part of registering the sale deed. Check what your agreement says, and check current rates on the IGR Karnataka site.
Is maintenance included in the flat price?
Usually not. Most developers collect advance maintenance separately, often at possession. Ask how many months and at what rate.
How can a consultant help with hidden costs?
By asking for every line in writing, comparing projects on the same basis, and pointing out charges you hadn't thought to ask about. They can't tell you current tax rates with authority; check those with official sources or a CA.
References
- CGST Act, 2017, Schedule II para 5(b), CBIC tax information portal. https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter21/scheduleii_v1.00.html, accessed 15 Oct 2026.
- GST Council flyer, 'The Meaning and Scope of Supply' (Schedule III, sale of building). https://gstcouncil.gov.in/sites/default/files/e-version-gst-flyers/51_GST_Flyer_Chapter3.pdf, accessed 15 Oct 2026.
- Department of Stamps and Registration, Karnataka (IGR). https://igr.karnataka.gov.in/, accessed 14 Oct 2026.
- Kaveri Online Services (registration, Encumbrance Certificate, guidance value). https://kaveri.karnataka.gov.in/, accessed 14 Oct 2026.
- Income Tax Department, Form No. 141 note (TDS on transfer of immovable property under section 393(1), Income-tax Act, 2025). https://www.incometaxindia.gov.in/documents/d/guest/fn-141, accessed 15 Oct 2026.
- Real Estate (Regulation and Development) Act, 2016, full text PDF (PRS Legislative Research). https://prsindia.org/files/bills_acts/acts_parliament/2016/the-real-estate-%28regulation-and-development%29-act,-2016.pdf, accessed 15 Oct 2026.
- Karnataka Real Estate Regulatory Authority, official portal (project status, agent status, complaints). https://rera.karnataka.gov.in, accessed 14 Oct 2026.