Stamp Duty, Registration and GST on a Flat in Gurgaon
The price in a builder's brochure is only part of what you pay. On a ₹1 crore flat in Gurugram (Gurgaon) bought by a man, government charges come to about 7.5% of the price for a ready home and about 12.5% for one still under construction, before parking, legal fees and deposits. A woman buyer pays about ₹2 lakh less.
The rates below were checked against official sources in October 2026. Haryana changes them by notification, so confirm them before you sign.
Stamp duty
Stamp duty is a state tax on the conveyance deed, and the buyer pays it. Under Article 23 of Schedule 1-A to the Indian Stamp Act, 1899, as it applies in Haryana, a conveyance that amounts to a sale of immovable property is charged ₹25 for every ₹500 of value, which is 5%.
What you actually pay depends on two things: whether the property is inside municipal corporation limits, and whether the buyer is a man or a woman. The Revenue Department's online stamp duty calculator gives these rates for a sale deed:
| Buyer | Inside municipal corporation limits | Outside municipal limits |
|---|---|---|
| Man | 7% | 5% |
| Woman | 5% | 3% |
For a flat inside the Municipal Corporation of Gurugram, a man therefore pays 7% and a woman 5%. Not every part of Gurugram district is inside municipal limits, so check which applies to your sector. The extra 2 points inside municipal limits are a duty on property transfers in urban areas, collected with the stamp duty when the deed is registered.
The calculator offers only a man or a woman as the buyer. If you are buying jointly, for example a married couple, ask the sub-registrar how the deed will be charged before you decide whose names go on it.
Stamp duty is paid online through e-GRAS, the Haryana government's receipts portal.
When duty is paid on a new flat
Stamp duty is charged on the conveyance deed that transfers the flat to you. Under the Real Estate (Regulation and Development) Act, 2016, the builder must register this deed in your favour within the period set by local law, or within three months of the occupancy certificate where local law sets none. For a flat bought under construction, the duty therefore usually falls due around possession, years after booking.
The price you pay and the collector rate in force at that time both matter, because duty is charged on the higher of the two.
Registration fee
Haryana charges a fixed registration fee by value band rather than a percentage. The fee table published by the Revenue Department starts at ₹100 for a deed worth up to ₹50,000 and rises in steps to ₹50,000 for a deed worth more than ₹90 lakh. A ₹1 crore flat falls in the top band.
Some steps in the table:
| Value of the deed | Registration fee |
|---|---|
| Over ₹10 lakh, up to ₹20 lakh | ₹10,000 |
| Over ₹20 lakh, up to ₹25 lakh | ₹12,500 |
| Over ₹50 lakh, up to ₹60 lakh | ₹30,000 |
| Over ₹80 lakh, up to ₹90 lakh | ₹45,000 |
| Over ₹90 lakh | ₹50,000 |
The department's online calculator still shows a fee of ₹15,000 on a ₹1 crore deed, which matches the old maximum, so confirm the current fee with the sub-registrar.
The department also lists a service charge of ₹200 for registering a sale or conveyance deed through its online registration system.
Collector rate: the minimum value
Stamp duty is charged on the higher of the price in the deed and the value worked out from the district's collector rates. If the collector-rate value of your flat is above the price you agreed, you pay on the collector-rate value.
The Gurugram district administration published its collector rates for 2026-27 in April 2026, in force from 1 April 2026. The lists give flat rates per square foot, with separate rates by sector, by type of housing (such as licensed group housing by developers, cooperative group housing societies and affordable housing) and, in some areas, by named project. The lists do not say whether the rate applies to super area or carpet area, so ask the sub-registrar or your lawyer how your flat will be measured.
GST: under construction and ready
GST applies to the construction service while a flat is being built. Under Notification 03/2019-Central Tax (Rate) and the GST Council's FAQ for the real estate sector, the effective rates from 1 April 2019 are:
| Type of flat | Effective GST | Input tax credit |
|---|---|---|
| Affordable residential apartment | 1% | Not available |
| Other residential apartment | 5% | Not available |
These rates apply to the full amount charged, and they already allow for the land share of the price. Gurgaon is on the notification's list of metropolitan cities, as part of Delhi NCR, so a flat counts as affordable only if its carpet area is no more than 60 square metres and the gross amount charged is no more than ₹45 lakh. The gross amount includes the land share, parking, preferential location charges and similar items. A flat that crosses either limit pays 5%.
No GST is charged when the entire price is received after the completion certificate is issued, or after first occupation, whichever is earlier. If you pay part of the price before the certificate arrives, ask the builder in writing how GST will apply to the balance.
These rates date from 2019 and still apply. The GST rate changes that took effect on 22 September 2025 touched only three works contract entries in construction, and the GST Council's meeting on 8 October 2026 made no change for homes.
Other charges to budget for
- Parking and club membership. These may be priced separately. For tax deduction purposes, the Income-tax Act, 2025 counts club membership, car parking, electricity or water facility fees, maintenance and similar charges as part of the price.
- Maintenance deposits. The agreement for sale sets maintenance deposits, corpus funds and utility charges. Ask what each amount is for and who will hold it.
- Legal fees. Many buyers pay a lawyer to check title, licences, approvals and the agreement. Fees vary.
- Tax withheld on payment. If the price or the stamp duty value is ₹50 lakh or more, the buyer must deduct 1% before paying the seller. From 1 April 2026 this is deposited through Form 141, which replaced Form 26QB. On ₹1 crore that is ₹1 lakh. It comes out of the payment to the builder, so it is not an extra cost, but it affects cash flow.
- Home loan. The Reserve Bank's Credit Facilities Directions tell banks not to count stamp duty, registration and other documentation charges in the cost of the property they finance, except for homes costing up to ₹10 lakh. Plan to pay these from your own funds.
Worked example: a ₹1 crore flat
Assumptions: an agreement value of ₹1,00,00,000 before GST, a flat above the affordable limits, a location inside the Municipal Corporation of Gurugram, a collector-rate value that is not higher than the price, and the registration fee from the department's published table.
| Charge | Basis | Man, under construction | Man, ready | Woman, ready |
|---|---|---|---|---|
| GST | 5% of price | ₹5,00,000 | Nil | Nil |
| Stamp duty | 7% for a man, 5% for a woman | ₹7,00,000 | ₹7,00,000 | ₹5,00,000 |
| Registration fee | Top band | ₹50,000 | ₹50,000 | ₹50,000 |
| Total | ₹12,50,000 | ₹7,50,000 | ₹5,50,000 | |
| As a share of price | 12.5% | 7.5% | 5.5% |
A woman buying an under-construction flat would pay ₹10,50,000. The ₹200 service charge is extra.
Before you rely on these figures
- Confirm the stamp duty and registration fee for your exact property with the sub-registrar, or on the Revenue Department's e-registration portal.
- Ask your lawyer which area measure the collector rate will be applied to, and how a joint purchase will be charged.
- This is general information, not tax or legal advice. A chartered accountant or lawyer can confirm how these charges apply to you.
Key points
- Inside Gurugram's municipal limits, stamp duty is 7% for a man and 5% for a woman, charged on the higher of the price and the collector-rate value.
- The registration fee is a fixed amount by value band, ₹50,000 above ₹90 lakh in the department's published table.
- Gurugram's collector rates for 2026-27 have applied since 1 April 2026.
- GST is 5% on most under-construction flats and 1% on affordable ones, and none is charged on a flat sold after completion.
- On a ₹1 crore flat a man pays about ₹12.5 lakh in government charges under construction and ₹7.5 lakh when ready.
Sources
- https://jamabandi.nic.in/Docs/Updatedstampdutyandregistrationfees.pdf
- https://jamabandi.nic.in/DefaultPages/StampDutyNew
- https://eregistration.revenueharyana.gov.in/
- https://egrashry.nic.in/
- https://gurugram.gov.in/final-collector-rate-year-2026-27/
- https://cdn.s3waas.gov.in/s325b2822c2f5a3230abfadd476e8b04c9/uploads/2026/04/17751283523419.pdf
- https://rera.karnataka.gov.in/resources/staticpage/Real_Estate_Act.pdf
- https://gstcouncil.gov.in/sites/default/files/2024-05/download_2024-05-17t161406.556.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2024-02/faq-real-estate-sector.pdf
- https://gstcouncil.gov.in/sites/default/files/2024-10/34th_gst_press_information_bureau.pdf
- https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau_0.pdf
- https://www.gstcouncil.gov.in/sites/default/files/2026-10/press_release.pdf
- https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf
- https://www.incometaxindia.gov.in/documents/d/guest/fn-141
- https://www.incometaxindia.gov.in/w/income-tax-act-2025-comes-into-force-from-1st-april-2026
- https://www.rbi.org.in/Scripts/BS_ViewMasDirections.aspx?id=13156
This guide is general information, not legal, tax or financial advice. Rules and rates change; check with a lawyer, chartered accountant or your bank before you decide.
Where to look in Gurgaon
New flats in Golf Course Extension Road, New flats in Sector 46, New flats in Sohna Road, New flats in Islampur, New flats in Golf Course Road, New flats in Sector 84, New flats in Sector 39, New flats in Southern Peripheral Road.