Every NCR sub-market sits under a different development authority — DDA governs Delhi itself — and Delhi's own registration front-end has moved: DORIS confirms its sub-registrar offices migrated to NGDRS. All six NCR metro pockets (Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad) share one GST affordable-housing threshold — 60 sq m carpet area, ₹45 lakh cap — regardless of which state the flat sits in.
Delhi's own authorities: who builds, who registers
The Delhi Development Authority (DDA) was established in 1957 under the Delhi Development Act with the mandate to promote and secure the development of Delhi, and operates as an autonomous body under the Ministry of Housing and Urban Affairs — it plans land use, builds and allots housing, and manages land disposal and land pooling across the capital. This is a Delhi-specific authority: Noida and Greater Noida sit under Uttar Pradesh's own development bodies, and Gurgaon under Haryana's, so a DDA scheme or DDA flat only ever refers to Delhi proper.
Delhi's registration front-end has itself moved. The Delhi Online Registration Information System (DORIS) — long cited as Delhi's e-stamping/e-registration portal — now states on its own home page that all sub-registrar offices have migrated to the NGDRS portal and are no longer active in DORIS. Do not rely on doris.delhigovt.nic.in as Delhi's live registration system for a 2026 transaction; NGDRS is the current front-end, though this article does not have a separately fetched NGDRS source to cite a fee or process detail from it this session.
Delhi's stamp duty percentage itself is not restated here — the Department of Revenue, Government of NCT of Delhi's own rate page could not be reached this session, so this article names the authority without a new figure or link; the same applies to the Municipal Corporation of Delhi (MCD) for property-tax formula details, which its own portal did not yield either.
One GST rule, six NCR markets
CBIC's affordable-housing definition names Delhi NCR — specifically Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon and Faridabad — as a single metropolitan-city block for GST purposes: a new-construction unit qualifies for the 1% effective rate (no input tax credit) only if its carpet area is up to 60 sq m and its value is up to ₹45 lakh, wherever in that six-market block it sits. Above either threshold it pays the standard 5% effective rate, also without ITC, per the underlying rate notification. This is one of the only rules in this article that is genuinely identical whether the flat is in Dwarka, Noida Extension or Gurgaon's Golf Course Road — the state stamp duty differs sharply across the same three, but the GST carpet-area/value caps do not.
GST stops applying once the entire consideration is paid only after the completion certificate is issued or first occupation, whichever is earlier — the trigger in Schedule II, clause 5(b), read with Schedule III, entry 5, of the CGST Act. A ready-to-move-in resale flat anywhere in NCR carries no GST on this basis, regardless of which state's stamp duty applies to it.
What the central RERA Act guarantees you regardless of state
Because NCR spans three states, each with its own RERA rules and its own promoter-to-allottee interest rate, the one protection that does not vary by state is the central Real Estate (Regulation and Development) Act, 2016 itself. Every registered project — in Delhi, Noida or Gurgaon alike — must deposit 70% of amounts realised from allottees in a separate account used only for that project's construction and land cost, cannot collect more than 10% of the unit's cost as advance or application fee before a registered agreement for sale, and owes a delayed allottee monthly interest until possession at whatever rate the specific state has prescribed. A small project — land under 500 sq m or 8 or fewer apartments across all phases — is exempt from registration entirely, which is why some very small NCR developments carry no RERA number at all.
Methodology
DDA's mandate is quoted from its own official homepage. DORIS's migration statement is quoted verbatim from its own portal. GST figures come from CBIC's affordable-housing definition and the underlying rate notification, read with Schedule II/III of the CGST Act for the completion-certificate exemption; the worked example is arithmetic on those published thresholds applied identically across three NCR states. Central RERA mechanics are quoted from the Act's own gazetted text.
Sources
- Delhi Development Authority — official homepage — accessed 2026-09-21
- DORIS, Govt. of NCT of Delhi — service-migration notice — accessed 2026-09-21
- CBIC — GST: An Update (affordable-housing definition) — accessed 2026-09-21
- GST Council Secretariat — Notification No. 11/2017-Central Tax (Rate), as amended — accessed 2026-09-21
- CBIC — CGST Act, 2017, Schedule III (Section 7) — accessed 2026-09-21
- CBIC — CGST Act, 2017, Schedule II (Section 7) — accessed 2026-09-21
- UP-RERA (official mirror) — The Real Estate (Regulation and Development) Act, 2016 — accessed 2026-09-21