GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM

[Tushar Agrawal]

Is GST applicable on annual maintenance charges collected by apartment condominium? If yes, please provide the rate of GST. Is registered AOP can deny or instruct to it's members to pay GST directly to the government?

AI Summary

GST Rules Clarify Apartment Maintenance Charges: Exemption Limits, Registration Thresholds, and Collective Responsibility Explained A discussion forum explores GST applicability on apartment condominium annual maintenance charges. Key points include exemption for contributions up to Rs. 7,500 per month per member for common services, with mandatory GST registration and payment if annual turnover exceeds Rs. 20 lakhs. Participants clarify that the association is responsible for GST payment, not individual members, referencing CBIC Circular No.109/28/2019.