TaxTMI 
TaxTMI 
sir- maintenance charges collected is ₹ 3000/- per month totally 38 flats, but the apartment association is planning for renovation, so it collects ₹ 45,000/- per flat owner! so should they register for GST?
GST- Maintenance charges for apartments
07 Sep 2020 
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Renovation taxable as construction - GST registration and threshold obligations apply to apartment associations and owners.
Renovation of apartment common areas is taxable as construction and can trigger a requirement to obtain GST registration, since the registration threshold applies to societies; by contrast, routine maintenance up to exempt limits, one-time corpus fund receipts, or sums meeting pure agent criteria may not attract GST. (AI Summary)
Renovation of apartment common areas is taxable as construction and can trigger a requirement to obtain GST registration, since the registration threshold applies to societies; by contrast, routine maintenance up to exempt limits, one-time corpus fund receipts, or sums meeting pure agent criteria may not attract GST. (AI Summary)