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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exemption from GST - Repair and maintenance fund - sinking fund ...

Case Laws     GST

August 6, 2021

Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing co-operative Society to members of society - GST is applicable on Repair and Maintenance Fund and Sinking Fund - if the gross amounts collected by the applicant in their bills/invoices, exceed ₹ 7500/- then exemption limit of 7500/-is not applicable on two components of maintenance bills. - AAR

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