FAQs on levy of GST on Supply of Services to Co-operative Society dated 05-09-2017

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....-Agricultural Tax-Maharashtra State Government 4. Electricity charges 5. Sinking Fund-mandatory under the Bye-laws of the Co-operative Societies 6. Repairs & maintenance fund 7. Car parking Charges 8. Non-Occupancy Charges 9. Simple interest for late payment. From the tax/charge as listed above, on which GST is not applicable ? Ans. 1. Services provided by the Central Government....

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...., as these charges are collected by the RWA/Co-operative Society for supply of services meant for its members. Q. 2.  As per guidelines on maintenance charges upto ₹ 5000/- no GST is applicable. Maintenance charges means only maintenance or collection of all charges ? Ans. This is applicable to only the reimbursements of charges or share of up to an amount of five thousand rupees per ....

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....mbers or to any third party (e.g. use of community hall for social function by a non-member) cumulatively exceeds the threshold limit as per GST, then GST is leviable on such supply of services. Q. 4.  At present we are following quarterly billing-whether we should change to monthly billing in view of the monthly return to be filed under GST Rules.? Ans. It is individual business decision. ....