TaxTMI 
TaxTMI 
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?
GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM
09 Apr 2025 
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GST exemption threshold for apartment maintenance affects society registration and shifts payment responsibility to the society.
Contributions up to the prescribed monthly threshold per member for common-use services are exempt from GST, while amounts exceeding that threshold are taxable. The association is the taxable person and must register and pay GST when its aggregate turnover crosses the registration threshold; members cannot be instructed to pay tax directly. Associations should verify applicability because some commentary contends that registration may render entire maintenance receipts taxable. (AI Summary)
Contributions up to the prescribed monthly threshold per member for common-use services are exempt from GST, while amounts exceeding that threshold are taxable. The association is the taxable person and must register and pay GST when its aggregate turnover crosses the registration threshold; members cannot be instructed to pay tax directly. Associations should verify applicability because some commentary contends that registration may render entire maintenance receipts taxable. (AI Summary)