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GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM

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..... GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM
Query (Issue) Started By: - Tushar Agrawal Dated:- 9-4-2025 Last Reply Date:- 14-4-2025 Goods and Services Tax - GST
Got 6 Replies
GST
Is GST applicable on annual maintenance charges collected by apartment condominium? If yes, please provide the rate of GST. Is registered AOP can deny or instruct to it's members .....

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..... to pay GST directly to the government? Reply By Sadanand Bulbule: The Reply: Contribution up to an amount of Rs. 7500 per month per member for providing services and goods for the common use of its members in a housing society or a residential complex is exempt from GST. Ref CBIC Circular No.109/28/2019-GST dated 22/07/2019. Reply By Ganeshan Kalyani: The Reply: It is the society's respo .....

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..... nsibility to pay GST if applicable. The members cannot be instructed to pay directly to the government. Reply By KASTURI SETHI: The Reply: CBIC Circular No.109/28/2019-GST dated 22/07/2019 is amply clear. No room for any doubt. 2021 (55) G.S.T.L. 529 (Mad.) - GREENWOOD OWNERS ASSOCIATION Versus UNION OF INDIA   Reply By Shilpi Jain: The Reply: Association eligible for exemptio .....

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..... n. So if your charges are less than 7500, no liability Reply By Shilpi Jain: The Reply: *not more than Rs. 7500. Reply By Sadanand Bulbule: The Reply: Dear all In today's leading national news papers and in the social media as well, grievance is aired on the levy of 18% GST on monthly maintenance charges paid to the Apartment Owners Society. If the society's annual turnover exceeds 20 .....

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..... lakhs, then it has to take registration and pay 18% GST on the entire amount, including the basic amount of Rs. 7500/- per month. Meaning there is no exemption up to Rs. 7500/- So better to double check the issue before claiming exemption on Rs. 7500/-
Discussion Forum - Knowledge Sharing .....

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