TaxTMI 
TaxTMI 
XYZ Cooperative Society is having commercial units. XYZ not registered with GST since per member contribution is less than ₹ 7500/- per member. XYZ undertaking repairs of society and per member amount to be recovered from each member ₹ 1 to 2 Lakhs. Is XYZ required to register with GST and charge GST to each member on the amount of repairs recovered?
GST on Housing Society
18 Nov 2021 
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GST liability on member contributions may arise if society charges members for repairs, subject to contribution and turnover tests.
The statute treats transactions by a society to its members for consideration as a supply, so charges recovered from members for repairs may be taxable; applicability depends on per member contribution exemptions, the society's aggregate turnover triggering registration, the presence of commercial units, and whether charges are routine maintenance or one time repairs. (AI Summary)
The statute treats transactions by a society to its members for consideration as a supply, so charges recovered from members for repairs may be taxable; applicability depends on per member contribution exemptions, the society's aggregate turnover triggering registration, the presence of commercial units, and whether charges are routine maintenance or one time repairs. (AI Summary)