Society Maintenance Calculator
Compute monthly and annual apartment society maintenance charges. Supports per sq.ft., fixed, and hybrid models, parking slot allocation, sinking fund percentages, and 18% GST rules.
Maintenance Parameters
RWA Bye-LawsParking Slots
Sinking Fund & Utilities
₹5,411
Exempt from GST₹64,932
Full 12-Month ProjectionItemized Cost Breakdown
Frequently Asked Questions
What is the standard GST rule on housing society maintenance in India?
As per CBIC circulars, if an RWA or Co-operative Housing Society has an annual turnover exceeding ₹20 Lakhs and charges more than ₹7,500 per month per member in maintenance, GST at 18% is leviable on the entire maintenance amount. If charges are ₹7,500 or less per month per member, they are completely exempt from GST.
What is the difference between per sq.ft. and fixed maintenance models?
In a per-square-foot model, larger flats pay proportionally higher maintenance to reflect their higher undivided share of land (UDS). In a fixed model, every apartment pays an identical amount irrespective of area, reflecting equal access to common amenities like elevators, security guards, and clubhouses.
What is a Sinking Fund and how is it calculated in housing societies?
A Sinking Fund is a statutory reserve created for future major repairs, structural strengthening, or building reconstruction. Under state Co-operative Housing Society bye-laws (e.g., Maharashtra), it is typically calculated at 0.25% of the construction cost of the flat per annum, or as a set percentage of the monthly maintenance bill.
Apartment Society Maintenance & CBIC ₹7,500 GST Rules
Detailed breakdown of per sq.ft. vs flat rate billing, sinking fund reserves, and statutory GST exemption thresholds.
Components of a Society Maintenance Bill
Apartment Owners Associations (AOA / RWA) calculate monthly maintenance across four key heads:
• Service & Common Utility Charges:
Security guards, lift maintenance, common area lighting, housekeeping, and generator diesel (often billed per sq.ft. of super built-up area).
• Statutory Sinking Fund:
Mandatory long-term capital reserve (typically 0.25% of flat construction cost per year) for structural repairs, repainting, and elevator replacement.
• Parking Charges & Non-Occupancy Charges (capped at 10% of service charges in states like Maharashtra).
CBIC ₹7,500/Month GST Exemption Rule
Under CBIC Circular No. 109/28/2019-GST, GST liability for cooperative housing societies operates under two strict tests:
Test 1 (RWA Turnover): If the society's annual aggregate turnover is below ₹20 Lakhs, zero GST is charged regardless of individual monthly bills.
Test 2 (Individual Bill Threshold): If RWA turnover exceeds ₹20 Lakhs, maintenance charges up to ₹7,500 per month per member are 100% exempt from GST.
Exclusions from the ₹7,500 GST Threshold
Statutory taxes paid to local municipal corporations (property tax, water tax, sewerage tax) collected by the RWA on behalf of the civic body do not count toward the ₹7,500 monthly exemption limit. Similarly, separate electric meter power consumption billed directly by Discoms is exempt from society GST.
Multiple Flats Exemption: If an individual member owns multiple flats in the same housing society, the ₹7,500 exemption threshold applies separately to each flat (e.g., ₹15,000 total exemption across 2 apartments).
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