Housing Society Maintenance Calculator (India) — Per Sq Ft Charges, Sinking Fund, GST & Non-Occupancy

How it works

service charge = area × rate · sinking fund = 0.25% of construction cost ÷ 12; repair fund = 0.75% ÷ 12 (model bye-laws) · non-occupancy = 10% of service charges (let-out flats) · GST 18% on the taxable dues when the society collects > ₹20 L/yr AND the member's bill > ₹7,500/month (whole amount, not the excess) · annual = monthly × 12 + property tax

A society bill bundles running costs — security, housekeeping, lifts, gardens, common electricity and water — with two statutory savings, a sinking fund toward eventual redevelopment and a repair fund for major works, each set as a small percentage of the flat's construction cost, plus parking and a surcharge on flats that are let out. The tax layer is the sting: once a society's collections cross twenty lakh and a member's monthly bill crosses seventy-five hundred rupees, the entire bill attracts eighteen percent GST, a cliff that makes the difference between a ₹7,400 and a ₹7,600 charge more than a thousand rupees. How the total is split between large and small flats is governed by bye-laws that societies do not always follow.

Worked example

An 1,100 sq ft flat billed at ₹3.50 per sq ft pays ₹3,850 of service charges, ₹521 sinking fund and ₹1,563 repair fund on a ₹25 lakh construction cost, ₹300 parking and ₹600 water — ₹6,833 a month, safely under the ₹7,500 GST threshold, ₹6.21 per sq ft; with ₹8,000 of property tax the year comes to about ₹90,000. Letting the flat out adds a ₹385 non-occupancy charge; a rate of ₹4.25 per sq ft would push the bill over ₹7,500 and add about ₹1,200 of GST.

Frequently asked questions