https://www.taxtmi.com/forum/issue?id=119670 Applicability of GST to maintenance charges depends on the maintenance fee exemption threshold and charging method: amounts within the threshold are not taxable or registrable on that basis, administrative guidance treats excess as taxable on the entire amount while a judicial precedent treats tax as chargeable only on the excess; uniform unitwise charges below the threshold avoid registration, but exceeding charges and aggregate turnover beyond registration limits trigger GST registration and compliance obligations. en-us Sat, 01 Mar 2025 19:51:18 +0530 Sun, 02 Mar 2025 17:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119670 Applicability of GST to maintenance charges depends on the maintenance fee exemption threshold and charging method: amounts within the threshold are not taxable or registrable on that basis, administrative guidance treats excess as taxable on the entire amount while a judicial precedent treats tax as chargeable only on the excess; uniform unitwise charges below the threshold avoid registration, but exceeding charges and aggregate turnover beyond registration limits trigger GST registration and compliance obligations. Discussion-Forum GST Sat, 01 Mar 2025 19:51:18 +0530 https://www.taxtmi.com/forum/issue?id=119670