TaxTMI 
TaxTMI 
XYZ (Cooperative Housing society) is of about 10 buildings and each building is a separately Registered Society. All these buildings are managed by a federation. Federation consists of members from these 10 society only. Federation bills these society a consolidated bill for common maintenance. They charge GST for this. Whereas individual member society does not charge GST and therefore this GST is total loss. To avoid GST loss, 1) can the federation bill individual members and since the individual members bill will be less than 7000/- no GST. 2) Individual society will issue bills to the members and since the individual members bill will be less than 7000/- no GST.
GST on Housing society
03 Jul 2020 
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GST registration threshold: federation must register and charge GST when supplies to societies exceed threshold; societies may bill members.
Where a federation supplies taxable services to member societies and its supplies to a recipient meet or exceed the statutory registration threshold, the federation must obtain GST registration and charge GST; the federation should not invoice individual flat owners if they are not federation members. Societies may instead invoice their own members and keep individual supplies below the threshold to avoid GST, subject to confirmation of governance rules and the actual pattern of supplies. (AI Summary)
Where a federation supplies taxable services to member societies and its supplies to a recipient meet or exceed the statutory registration threshold, the federation must obtain GST registration and charge GST; the federation should not invoice individual flat owners if they are not federation members. Societies may instead invoice their own members and keep individual supplies below the threshold to avoid GST, subject to confirmation of governance rules and the actual pattern of supplies. (AI Summary)