TMI BlogGST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUMX X X X Extracts X X X X X X X X Extracts X X X X ..... GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/- X X X X Extracts X X X X X X X X Extracts X X X X
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