This guide explains each line in the order it usually appears, tells you which lines are fixed by law and which are set by the builder, and then puts real numbers through one complete cost sheet. Where we already have a detailed article on a line (stamp duty, floor rise, maintenance), we link to it rather than repeat it.

What is a cost sheet, and why does the base price mislead?

A cost sheet is the builder's itemised price for one specific unit. The base price, usually quoted per sq ft of super built-up area, is only the first line. Everything else is either a builder charge (set by the developer and sometimes negotiable) or a statutory charge (GST, stamp duty, registration fee) that follows fixed rates.

Two flats with the same per-sq-ft base rate can differ by several lakh once the other lines are added. That is why the only fair comparison between projects is the all-in figure for a unit of similar carpet area. If the sheet quotes super built-up area, convert it to carpet area first. Our worked example at Carpet, Built-Up and Super Built-Up Area: A Worked Example for Bengaluru Buyers shows how.

Developer guides that rank for this query tend to give a sample table without dates or sources, and some still use the old 1% registration fee. Karnataka doubled that fee to 2% from 31 August 2025, so any cost sheet or calculator that shows 6% for stamp duty plus registration is out of date.

The 12 lines on a typical Bangalore cost sheet

  • 1. Base price: rate per sq ft times the area the builder sells on. Confirm the area basis and the carpet area in writing.
  • 2. Floor rise: a per-floor or per-sq-ft premium for higher floors. How it is calculated and negotiated is covered in Floor Rise Charges and PLC Explained: How They Are Calculated, GST, and How to Negotiate (2026).
  • 3. Preferential location charge (PLC): a premium for park-facing, corner, or view units. Often a per-sq-ft add-on.
  • 4. Car parking: a covered slot is usually priced separately. Square Yards puts covered slots in metro cities at ₹3 lakh to ₹10 lakh each. Open and stilt areas count as common areas under the RERA Act, so check what kind of slot you are paying for.
  • 5. Club or amenity membership: a one-time fee. Square Yards gives a range of ₹1 lakh to ₹5 lakh; some projects fold it into the base price.
  • 6. BESCOM and BWSSB charges: the builder recovers connection deposits, water pro-rata charges and building-level electrical infrastructure. Official per-flat components are small; the rest is the developer's own cost being passed on. Ask for a breakdown.
  • 7. Legal and documentation fee: the builder's charge for drafting the agreement and sale deed. Square Yards puts conveyance charges at ₹10,000 to ₹50,000.
  • 8. Corpus or sinking fund: a one-time deposit held for future major repairs, handed over to the owners' association.
  • 9. Advance maintenance: usually 12 months of maintenance collected at possession. Rates and GST rules are in Maintenance Charges in Bangalore Apartments 2026: GST, Corpus.
  • 10. GST: 5% on an under-construction flat, 1% on a qualifying affordable flat, and nil once the occupancy certificate is issued before sale.
  • 11. Stamp duty, cess and surcharge: 5% stamp duty on property above ₹45 lakh, plus a cess of 10% of the duty and a surcharge of 2% of the duty in urban areas. Full rules: Karnataka Stamp Duty and Registration Fee in 2026: What a Bengaluru Flat Really Costs.
  • 12. Registration fee: 2% of the property value since 31 August 2025.

Which charges are fixed and which can you negotiate?

GST, stamp duty, cess, surcharge and the registration fee are fixed by law. You cannot negotiate them, but you can change them by your choices. A flat bought after its occupancy certificate carries no GST. A lower sale value means lower stamp duty, though duty is charged on the higher of the sale value and the guidance value.

Floor rise, PLC, club fees, parking prices, legal fees and the size of the corpus are builder decisions. Buyers commonly get PLC waived, the club fee folded in, or a second parking slot discounted, especially in later phases or slower months. Utility charges are partly a pass-through of official fees and partly developer infrastructure cost, so the useful ask is a written breakdown, not a discount.

Worked example: a ₹1 crore 2 BHK, line by line

Assumptions (ours, for illustration only): an under-construction 2 BHK in Bengaluru, 1,250 sq ft super built-up, base rate ₹8,000 per sq ft, a mid-floor park-facing unit with one covered car park, guidance value below the sale value, and an ₹80 lakh home loan. The floor rise, PLC, parking, club, utility, legal and corpus figures are assumed values chosen to sit inside the ranges above. The tax lines use the actual statutory rates.

  • Base price: 1,250 x ₹8,000 = ₹1,00,00,000.
  • Floor rise (assumed ₹50 per sq ft): 1,250 x ₹50 = ₹62,500.
  • PLC, park-facing (assumed ₹100 per sq ft): ₹1,25,000.
  • Covered car park (assumed): ₹3,00,000.
  • Club membership (assumed): ₹2,00,000.
  • Agreement value on which GST and stamp duty are worked out here: ₹1,06,87,500.
  • GST at 5% of ₹1,06,87,500 = ₹5,34,375.
  • Stamp duty at 5% = ₹5,34,375; cess at 10% of duty = ₹53,438; surcharge at 2% of duty = ₹10,688; registration at 2% = ₹2,13,750. Total ₹8,12,250, which is 7.6% of ₹1,06,87,500.
  • BESCOM and BWSSB charges (assumed lump sum): ₹1,00,000.
  • Builder legal and documentation fee (assumed): ₹25,000.
  • Advance maintenance: 1,250 x ₹4.50 per sq ft x 12 months = ₹67,500, using NoBrokerHood's March 2026 average of ₹4.50 for projects with 2026 to 2027 possession. If the builder adds 18% GST on it: ₹12,150.
  • Corpus fund (assumed ₹50 per sq ft): ₹62,500.
  • Home loan processing fee at 0.5% of ₹80 lakh = ₹40,000 (Square Yards gives a range of 0.25% to 1%).
  • All-in total: ₹1,23,41,275. That is ₹23,41,275, or about 23.4%, above the ₹1 crore base price.

What changes the total most?

In the example, the two statutory lines (GST and stamp duty with registration) add ₹13.47 lakh, more than half of the extra cost. Buying the same flat after its occupancy certificate would remove the ₹5.34 lakh GST line, although ready flats usually carry a higher base price. Weigh both in Under-Construction vs Ready-to-Move in Bangalore: Costs, GST, RERA and Risk Compared (2026).

Parking, club and PLC together add ₹6.25 lakh in the example. These are the lines where negotiation pays. Each ₹1 lakh you remove from them also saves about ₹5,000 of GST and ₹7,600 of stamp duty and registration, because both taxes are charged on the larger agreement value.

Interiors are not on the builder's sheet but belong in your budget. Published 2026 quotes from Bangalore interior firms start at a few lakh for a basic modular 2 BHK package, so plan for it alongside the possession-stage charges.

How to read a builder's cost sheet before booking

  • Get the sheet for the exact unit number, not a project average, with the date and validity period.
  • Check that the area basis (carpet, built-up, super built-up) is stated and that the carpet area matches the K-RERA registration.
  • Ask which lines are included in the agreement value. Lines left outside it can appear later as separate demands.
  • Ask whether GST is shown separately and on which lines it is charged.
  • Ask for the BESCOM and BWSSB line to be broken into official deposits, pro-rata charges and infrastructure.
  • Confirm when each one-time charge (club, corpus, advance maintenance) falls due. Many are payable at possession.
  • Under Section 13 of the RERA Act, a promoter cannot take more than 10% of the cost as an advance or application fee before a written agreement for sale is registered. The agreement must also state the payment dates and the manner of payment.
  • Read the price and payment clauses with The Builder-Buyer Agreement: Clauses You Must Check before you sign.

Which charges can appear at possession?

Possession is when one-time charges cluster: advance maintenance, corpus, club fees, utility charges and sometimes legal fees for the sale deed, plus stamp duty and registration on the deed itself. Section 19(6) of the RERA Act makes the buyer responsible for their share of registration charges, municipal taxes, water and electricity charges and maintenance charges as set out in the agreement. Section 11(4)(g) makes the promoter pay all outgoings, including water and electricity charges collected from buyers, until physical possession is handed over.

The practical rule: a charge that is not in your registered agreement should not appear at handover. If one does, ask in writing for the clause that authorises it.

If you are comparing projects around the ₹1 crore mark, the all-in method above works for any of them. Browse 2 BHK Under 1 Crore, Bangalore or a specific project such as Godrej 24 Sarjapur, then ask each builder for a unit-level cost sheet and run the same arithmetic.