Brokerage & Commission Deal Parameters
Sale & Rental
75 Lakhs
₹
2.0%
%
Applicable 18% GST
GST on real estate consultancy services (9% CGST + 9% SGST)
RERA & Tax Compliance: Registered real estate brokers and channel partners must hold valid State RERA Registration Numbers. Brokerage invoices from GST-registered brokers attract 18% GST. For corporate or business transactions, TDS under Section 194H @ 5% is deductible if payment exceeds ₹15,000 per financial year.
Base Brokerage Fee

₹ 1,50,000

2.0% on Deal Value
18% GST on Fee

₹ 27,000

CGST: ₹13,500 | SGST: ₹13,500
Total Payable (Inc. GST)

₹ 1,77,000

2.36% of Deal Value
TDS u/s 194H (If Applicable)

₹ 7,500

5% TDS on Base for entities
Brokerage Comparison Across Commission Rates
Rate Sensitivity
Commission Payout Statement
Particulars Basis / Formula Amount (₹)
Underlying Transaction Value Property Purchase Consideration Agreement Value ₹ 75,00,000
Base Real Estate Brokerage Calculated @ 2.0% Pre-tax fee ₹ 1,50,000
GST on Professional Services (18%) CGST (9%) + SGST (9%) Statutory GST ₹ 27,000
Net Payee Cheque / Transfer Outflow Final Amount payable to broker Full Settlement ₹ 1,77,000