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Flat price breakup in Delhi NCR, 2026: GST, stamp duty, registration and the extras
The price in an ad is the base price on super area. What you pay adds GST (5% on an under-construction flat, 1% if it counts as affordable, nothing if you pay the whole price after the completion certificate), stamp duty and registration (8% in all in Ghaziabad and Noida for a man, 7% in Delhi, less for women), and the builder's extras: PLC, parking, club, IFMS, power backup and, in Haryana, EDC and IDC. A Rs 50 lakh under-construction flat in Ghaziabad, extras included, comes to about Rs 56.5 lakh.
1. What the builder bills
| Line item | What it is | How it is charged |
|---|---|---|
| Base selling price (BSP) | The headline rate per sq ft, almost always on super area. | Per sq ft of super area |
| PLC (preferential location charge) | Extra for a better position: park or road facing, corner, preferred floor. | Per sq ft or lump sum |
| Floor rise | Extra for each floor above a set level. | Per sq ft, per floor band |
| Car parking | Covered or open bay; one is often compulsory. | Fixed amount per bay |
| Club membership | One-time fee for the clubhouse. | Lump sum |
| IFMS | Interest-free maintenance security, a deposit for the society's future maintenance. | Per sq ft |
| Power backup | Generator capacity for the flat. | Per kVA |
| EDC / IDC (Haryana) | External and infrastructure development charges Haryana levies on the licensed land; sheets that list them show a per sq ft charge. | Per sq ft |
| Maintenance advance | A block of months of maintenance billed at possession. | Per sq ft per month, in advance |
Amounts vary by project and are set by the builder, so there is no fair NCR-wide range to quote. Our project pages carry what we were quoted on each visit; the cost sheet method shows how to read one.
2. GST
| Under construction, not affordable | 5% of the price, without input tax credit |
|---|---|
| Under construction, affordable | 1%: carpet up to 60 sq m (about 646 sq ft) in NCR and price up to Rs 45 lakh |
| Bought after the completion certificate | No GST, if the entire price is paid after the certificate or first occupation |
Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon and Faridabad all count as metropolitan for the 60 sq m test. The rates are from the CBIC real-estate FAQ (May 2019) and were left unchanged by the September 2025 GST rate changes.
3. Stamp duty and registration by state
| Where | Man | Woman | Registration fee |
|---|---|---|---|
| Uttar Pradesh: Ghaziabad, Noida, Greater Noida | 7% | 6%up to Rs 1 crore | 1% |
| Delhi | 6% | 4% | 1% + Rs 100 |
| Haryana: Gurgaon, Faridabad (urban) | 7% | 5% | Slabup to Rs 50,000 |
Stamp duty is worked out on the deed value or the circle-rate value, whichever is higher. UP's 1% concession for women applies up to Rs 1 crore of property value (UP Cabinet, July 2025). Joint-name rates differ by state; check the state's own stamp calculator before you budget.
4. Worked example: a Rs 50 lakh flat in Ghaziabad
Under construction, price Rs 50 lakh including the builder's extras, circle-rate value below the price, one buyer.
| Item | Man buys | Woman buys |
|---|---|---|
| Price | Rs 50,00,000 | Rs 50,00,000 |
| GST at 5% (above Rs 45 lakh, so not affordable) | Rs 2,50,000 | Rs 2,50,000 |
| Stamp duty (7% / 6%) | Rs 3,50,000 | Rs 3,00,000 |
| Registration (1%) | Rs 50,000 | Rs 50,000 |
| Total | Rs 56,50,000 | Rs 56,00,000 |
The loan side: RBI caps the loan at 80% of the cost for a home of Rs 30 to 75 lakh, so at most Rs 40 lakh on the price, and stamp duty and registration stay outside that base. A man buyer then needs about Rs 16.5 lakh in cash (Rs 56.5 lakh less Rs 40 lakh). If the lender counts GST in the cost, the cap is 80% of Rs 52.5 lakh, Rs 42 lakh, and the cash falls to Rs 14.5 lakh. Arithmetic by PropTron from the rates on this page.
5. Loan costs
| Loan-to-value cap | Up to Rs 30 lakh: 90%. Rs 30 to 75 lakh: 80%. Above Rs 75 lakh: 75%. Stamp duty and registration are not counted in the cost. |
|---|---|
| SBI processing fee | 0.35% of the loan, minimum Rs 5,000, maximum Rs 15,000, plus GST (salaried, fee card April 2026) |
| HDFC Bank processing fee | Up to 0.50% of the loan or Rs 4,000, whichever is higher, plus taxes (salaried) |
| ICICI Bank processing fee | Up to 2% of the loan, plus taxes |
Interest rates by lender, with an EMI calculator: home loan rates today. Carpet against super area: the loading guide.
Questions buyers ask
Is there GST on a ready-to-move flat?
No, 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, the flat is taxed as under construction.
What is the GST on an under-construction flat?
5% of the price, without input tax credit. An affordable flat pays 1%: in NCR that means carpet area up to 60 sq m (about 646 sq ft) and a price up to Rs 45 lakh. The September 2025 GST rate changes did not alter either rate.
What is the stamp duty in Ghaziabad and Noida?
7% of the deed value for a man, with 1% registration fee. A woman buyer gets 1% off the stamp duty on property up to Rs 1 crore, so 6%. Stamp duty is worked out on the deed value or the circle-rate value, whichever is higher.
Ghaziabad mein female ke naam par registry ka kharcha kitna hai?
Rs 1 crore tak ki property par 6% stamp duty (1% chhoot) aur 1% registration fee. Rs 50 lakh ke flat par yeh lagbhag Rs 3 lakh stamp duty aur Rs 50,000 registration banta hai.
What is the stamp duty in Delhi?
6% for a man and 4% for a woman, plus a 1% registration fee and Rs 100 pasting charge, per the Delhi Revenue Department's page (updated 30 Oct 2026).
What is the stamp duty in Gurgaon and Faridabad?
7% for a man and 5% for a woman in urban areas, as stated by the Haryana Chief Minister in August 2025. The registration fee is on a slab, rising to Rs 50,000 for property above Rs 90 lakh.
What is PLC in real estate?
Preferential location charge: an extra for a better position, such as park or road facing, a corner unit or a preferred floor. It is charged per sq ft of super area or as a lump sum, and it is on top of the base price.
What is IFMS in a flat?
Interest-free maintenance security: a deposit, usually charged per sq ft, held towards the society's future maintenance. It is billed with the price but it is a deposit, not part of the flat's value.
What are EDC and IDC charges?
External and infrastructure development charges. Haryana levies them on the developer's licensed land, per acre. Where a Gurgaon or Faridabad cost sheet lists them, they appear as a per sq ft charge on top of the base price.
How much cash do I need for a Rs 50 lakh flat?
About Rs 16.5 lakh for a man buyer in the Ghaziabad example below: the loan is capped at 80% of the Rs 50 lakh price (Rs 40 lakh), and GST, stamp duty and registration (Rs 6.5 lakh) come on top. If your lender counts GST in the cost, the cap is 80% of Rs 52.5 lakh (Rs 42 lakh) and the cash falls to Rs 14.5 lakh. Stamp duty and registration are never inside the loan-to-value base.
Sources
- CBIC / GST Council, FAQs on the real estate sector (F. No. 354/32/2019-TRU), 7 May 2019.
- GST Council, service rates table (Notification 11/2017-CTR, Sl. No. 3), as amended.
- PIB, 56th GST Council recommendations, 3 Sep 2025.
- Revenue Department, Government of NCT of Delhi, Property Registration, page updated 30 Oct 2026.
- IGRS Uttar Pradesh, stamp exemption for women, read 1 Nov 2026.
- UP Cabinet decision on women's stamp concession, PTI, 22 Jul 2025.
- Godrej Capital, stamp duty and registration charges in Uttar Pradesh (7% base, 1% registration), 12 Dec 2025.
- Haryana Chief Minister on stamp duty rates, The Tribune, 28 Aug 2025.
- Web-HALRIS, Haryana registration fee schedule, 2020 schedule.
- RBI, Housing Finance Companies Directions 2025, loan-to-value caps, updated 1 Oct 2026.
- SBI home loan processing fee card, Apr 2026.
- HDFC Bank home loan fees, read 1 Nov 2026.
- ICICI Bank home loan page, read 1 Nov 2026.
Rates as published on the dates shown. This page explains costs; it is not tax or legal advice on your purchase. Confirm the stamp duty on the state's calculator or at the sub-registrar's office, and GST with the builder's invoice.
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