Also known as Preferential location charges
PLC is added to the base price for units with preferred features such as a garden or road facing, corner position or view. It appears as a line on the cost sheet.
Example
Park-facing in Gurugram
Two identical 3 BHK units of 1,600 sq ft sit on the same floor in a Gurugram tower. The park-facing one carries a PLC of ₹150 per sq ft — ₹2,40,000 more — while the one facing the service road carries none. Some builders charge PLC on super built-up area and others on carpet area, which changes the amount.
Figures are illustrative, not market rates.
Questions about PLC
Which features attract PLC?
Common ones are facing a park, club or pool; corner units; sea, lake or golf views; and wide-road facing. Each builder sets its own list and rates in the price list, and a unit can carry more than one PLC.
Is PLC negotiable?
Often, especially in slower projects or at the end of a phase. Builders may waive one PLC or reduce the rate rather than cut the base price. Get any waiver written into the cost sheet and the agreement, not just promised verbally.
Is GST charged on PLC?
When PLC is charged as part of the same agreement for an under-construction flat, it is usually taxed with the flat. When it is charged separately or after completion, the treatment may differ. Ask the builder to show GST on each line of the cost sheet.
Sources
- CBIC — GST · accessed
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