Ask most buyers what a ₹2 crore apartment costs and they’ll quote you the price on the brochure. That number is the start of the conversation, not the end of it. By the time stamp duty, registration, GST, and the deposits that come due before you get your keys are added in, the actual outlay for a ₹ 2 crore 3 BHK runs closer to ₹2.15–2.2 crore — before you’ve spent a rupee on interiors.
None of this is hidden in the sense of being concealed. It’s disclosed, government-set, and calculable in advance. It’s just rarely added up in one place before a buyer is deep enough into the process that walking away feels expensive too.
The short version: on top of a ₹ 2 crore apartment, budget roughly 12% in statutory charges alone — 5% stamp duty, 2% registration, and 5% GST on the under-construction value — plus a maintenance deposit, khata transfer, and legal/documentation costs that typically add another 1–2%. Call it ₹22–25 lakh above the sticker price, before interiors.
Why the sticker price isn’t the number to budget against
The price quoted for TRU Aquapolis’s 3 BHK units starts from ₹2 crore for 1,575 sq ft. That figure is what shows up in every conversation with a sales team, and it’s the number most buyers mentally lock in as “the cost of the apartment.” It isn’t. It’s the cost of the apartment before the state government’s stamp duty and registration charges, before GST on the under-construction portion, and before the one-time deposits a developer collects at possession.
Every one of these is disclosed and calculable ahead of time. Working through them before you’re mid-negotiation, rather than discovering the total at the final payment stage, changes how you budget and how you negotiate.
The full cost breakdown
| Line item | Rate | On a ₹ 2 Cr apartment | When it’s paid |
| Stamp duty (Karnataka, above ₹45 lakh bracket) | 5% | ₹1,00,000 | At registration |
| Registration charges | 2% | ₹4,00,000 | At registration |
| GST (non-affordable residential, under-construction) | 5%, no input tax credit | ₹1,00,000 | Through construction, per instalment |
| Maintenance/sinking fund deposit | Developer-specific, typically a fixed corpus | Confirm current figure with sales team | At possession |
| Khata transfer and legal documentation | Typically ₹25,000–50,000 | ₹25,000–50,000 | At registration/possession |
| Brokerage (if applicable) | Not applicable on direct developer purchase | ₹0 | _ |
GST is charged on the under-construction value at each payment milestone rather than as a single lump sum on the full price, and stamp duty is calculated on the higher of the agreement value or the government guidance value for the property — so the exact rupee figure depends on your specific payment schedule and the applicable guidance value at the time of registration. Treat the figures above as a planning estimate, and get the precise number from your developer’s finance team and a property lawyer before finalizing your budget.
Total statutory add-on: roughly 12% of the base price — about ₹22.8 lakh on a ₹2 crore apartment — before the maintenance deposit, khata transfer, and legal costs, which typically add another 1–2%.
Stamp duty and registration, explained
Karnataka’s current stamp duty structure is slab-based: 2% for properties below ₹20 lakh, 3% for ₹20–45 lakh, and 5% for anything above ₹45 lakh — which covers essentially every unit at TRU Aquapolis. Registration charges are levied separately at 2%, calculated the same way. Both are paid at the time of registration, and both are calculated on the higher of your agreement value or the government’s guidance value for that location — so if the guidance value for Varthur Road has moved since your agreement was signed, that’s the number stamp duty gets calculated against, not necessarily your booking price.
GST on under-construction property
Residential property GST in India works on a two-tier system: 1% for units that qualify as “affordable housing” (carpet area under 60 sqm in metro cities, and total value under ₹45 lakh — both conditions apply together), and 5% for everything else, with no input tax credit available to the builder in either case. A 1,575 sq ft 3 BHK at ₹ 2 crore clears both thresholds by a wide margin, so it sits in the 5% bracket. The GST Council’s most recent rate revision (effective 22 September 2025) left these residential rates unchanged, though it did reduce GST on some construction materials like cement — a cost that affects builder input pricing more than it changes what you pay directly.
GST applies to under-construction property specifically. Once a project receives its occupancy certificate and is sold as ready-to-move, GST no longer applies to that sale — one more reason the total cost calculation depends on exactly when in the construction cycle you’re buying.
Maintenance deposit and what it actually covers
Most developers collect a one-time maintenance or sinking-fund deposit at possession, covering an initial period of upkeep for common areas, the clubhouse, and shared infrastructure before the resident welfare association takes over billing directly. The exact figure varies by project and by the scale of amenities — TRU Aquapolis 70,000 sq ft dual clubhouse and 90+ amenities make this a meaningful line item, not a token fee, so confirm the current figure directly with the sales team rather than assuming a generic percentage.
Costs buyers forget: khata transfer, legal fees, brokerage
Khata transfer — the municipal record establishing your ownership and property-tax liability for the specific unit — carries its own processing cost, typically bundled with other registration-adjacent paperwork. An independent legal review of the sale agreement, separate from anything the developer provides, is a cost worth budgeting deliberately rather than skipping (see our related piece on first-time buyer mistakes — skipping this step is the single most common one). Brokerage doesn’t apply on a direct developer purchase, but factor it in if you’re going through a channel partner.
A worked example at TRU Aquapolis’s starting price
For a 3 BHK starting at ₹2 crore:
- Base price: ₹2,00,00,000
- Stamp duty (5%): ₹1,00,000
- Registration (2%): ₹4,00,000
- GST (5%, non-affordable, no ITC): approximately ₹9,50,000, spread across construction-linked instalments
- Legal and documentation: ₹25,000–50,000
Maintenance deposit: confirm current figure with sales team
Realistic total before interiors: approximately ₹2.13–2.15 crore. Add interior fit-out — kitchen, wardrobes, and fixtures beyond what’s included in the specification — separately; that figure varies too widely by buyer preference to estimate here.
Frequently Asked Questions
How much is stamp duty on property in Karnataka?
5% for properties above ₹45 lakh, 3% for ₹20–45 lakh, and 2% below ₹20 lakh, calculated on the higher of the agreement value or the government guidance value. Registration charges are a separate 2%, on top of stamp duty.
Is GST charged on under-construction apartments?
Yes — 5% for most residential units (those above the affordable-housing thresholds), with no input tax credit passed to the buyer. GST applies only during the under-construction phase; a ready-to-move unit with an occupancy certificate is not subject to GST on resale.
What is a typical maintenance deposit?
It varies by developer and by the scale of the project’s amenities. Ask for the current figure directly rather than assuming a standard percentage — it’s typically disclosed at the agreement stage.
The honest bottom line
The gap between the sticker price and the real cost of a ₹2 crore Bangalore apartment isn’t a trick — every number above is government-set or developer-disclosed and calculable in advance. Budgeting against the full ₹2.13–2.15 crore figure from the start, rather than the ₹2 crore headline, means no surprises at registration.
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