Society Maintenance Charges Calculator

Because the ₹7,500 test does not run on the bill total. Amounts the society collects and passes straight to the municipality — property tax, water tax, non-agricultural tax — are recovered on a pure agent basis and come out before the threshold is applied. On the default bill here, ₹8,000 includes ₹2,500 property tax and ₹400 water, leaving a taxable base of ₹5,100. That is under ₹7,500, so no GST arises even though the number you pay is above it. This is the single most common error in society billing, and it runs in both directions: societies that charge GST on a bill like this are collecting tax that was never due.

No, and this catches people out. Once the taxable maintenance crosses ₹7,500 the 18% applies to the whole taxable amount, not the excess. A taxable base of ₹10,000 attracts ₹1,800, not ₹450 on the ₹2,500 above the line. The threshold is a switch, not a deduction — which means a society sitting just under it has a real reason to stay there, since ₹7,500 taxable costs nothing and ₹7,600 costs ₹1,368.

Yes. The taxable maintenance must exceed ₹7,500 per flat per month AND the society annual collection must exceed ₹20 lakh. Fail either and no GST is payable. A large society under the per-flat figure pays nothing, and a small society over it pays nothing either. The Ministry of Finance restated both limbs in July 2025, and put the compliance burden on the association rather than on residents. If you own two flats billed separately, the ₹7,500 is tested per apartment, not added together.

In Maharashtra, at most 10% of the service charges, and municipal taxes are excluded from that base. The cap comes from a government order dated 1 August 2001 under Section 79A of the Maharashtra Co-operative Societies Act, and it is not in the bye-laws themselves, which is why societies get it wrong. On ₹2,500 of service charges the ceiling is ₹250 a month. A society charging a percentage of your rent, or a flat ₹2,000, is outside the order. Note also that non-occupancy charges are themselves inside the GST net once the threshold is crossed.

Simple interest, at not more than 21% per annum, under bye-law 69. Simple means principal times rate times time — not compounded month on month. On ₹25,000 outstanding for 120 days at 21% the interest is ₹1,726; compounding it monthly gives ₹1,770, so over a few months the method barely matters. Over a long arrears it does: on the same ₹25,000 left for two years, simple interest is ₹10,500 against ₹12,900 compounded, a ₹2,400 difference. If the demand you have received is well above the figure here, ask which rate and which method were used, because both are fixed by the bye-laws rather than by the committee.

For some heads yes, for others no. Repair fund, sinking fund and property tax legitimately follow built-up area or assessment. Service charges — security, common lighting, administration, housekeeping — are charged equally per flat, because a larger flat does not consume more of them. In August 2026 the Maharashtra Co-operative Appellate Court held that a society cannot raise common maintenance on a bigger flat or a shop purely on size or use where every member receives the same shared services. The budget-split mode shows what the choice is worth: on the defaults, a 1,100 sq ft flat pays ₹11,176 a month under a hybrid split against ₹12,941 if the whole budget went by area.

No. It reconstructs what a bill should look like from the heads you type in, so you have a figure to hold against the one you were given. Your society registered bye-laws may differ from the model ones, percentages vary by state, and the sinking fund rate in particular is set by the general body rather than being uniform — which is why it is an amount you enter rather than one the tool assumes. Everything stays in your browser; no bill amounts or society details are sent to ToolMintX.