https://www.taxtmi.com/caselaws?id=383464 The Authority ruled that if monthly maintenance charges exceed Rs. 7,500, the entire amount is subject to GST, not just the excess. The exemption under Notification No. 12/2017-Central Tax (Rate) does not apply if charges exceed Rs. 7,500 per month. Therefore, CGST and SGST must be paid on the full maintenance charge amount. en-us Fri, 21 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383464 The Authority ruled that if monthly maintenance charges exceed Rs. 7,500, the entire amount is subject to GST, not just the excess. The exemption under Notification No. 12/2017-Central Tax (Rate) does not apply if charges exceed Rs. 7,500 per month. Therefore, CGST and SGST must be paid on the full maintenance charge amount. Case-Laws GST Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383464