https://www.taxtmi.com/forum/issue?id=121112 GST treatment of a maintenance deposit depends on whether it is a genuine deposit or corpus fund rather than consideration for maintenance services. Mere collection, liability-side accounting, and retention pending formation of a Society or Association do not create GST liability where the builder does not appropriate the amount as income and transfers it to the Society or Association. GST exposure may arise if the amount is advance maintenance charges or is used towards maintenance services supplied by the builder. en-us Thu, 10 Sep 2026 13:36:02 +0530 Fri, 11 Sep 2026 17:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121112 GST treatment of a maintenance deposit depends on whether it is a genuine deposit or corpus fund rather than consideration for maintenance services. Mere collection, liability-side accounting, and retention pending formation of a Society or Association do not create GST liability where the builder does not appropriate the amount as income and transfers it to the Society or Association. GST exposure may arise if the amount is advance maintenance charges or is used towards maintenance services supplied by the builder. Discussion-Forum GST Thu, 10 Sep 2026 13:36:02 +0530 https://www.taxtmi.com/forum/issue?id=121112