https://www.taxtmi.com/article/detailed?id=14378 GST on residential society maintenance depends on two conditions: the per member exemption threshold and the society's turnover registration threshold. If per member maintenance exceeds the exemption threshold and aggregate turnover requires registration, GST applies on the entire maintenance charged, not merely on the excess. Outsourced services billed to members are commonly taxable and registered societies may claim Input Tax Credit; voluntary registration removes exemption benefits. Societies must register when required and maintain returns, invoices, and ITC records while distinguishing taxable recoveries from exempt charges. en-us Sat, 10 May 2025 08:38:18 +0530 Sat, 10 May 2025 08:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14378 GST on residential society maintenance depends on two conditions: the per member exemption threshold and the society's turnover registration threshold. If per member maintenance exceeds the exemption threshold and aggregate turnover requires registration, GST applies on the entire maintenance charged, not merely on the excess. Outsourced services billed to members are commonly taxable and registered societies may claim Input Tax Credit; voluntary registration removes exemption benefits. Societies must register when required and maintain returns, invoices, and ITC records while distinguishing taxable recoveries from exempt charges. Articles Goods and Services Tax - GST Sat, 10 May 2025 08:38:18 +0530 https://www.taxtmi.com/article/detailed?id=14378