TaxTMI 
TaxTMI 
GST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM
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....ST ON ANNUAL MAINTENANCE CHARGES COLLECTED FOR APARTMENT CONDOMINIUM<br> Query (Issue) Started By: - Tushar Agrawal Dated:- 9-4-2025 Last Reply Date:- 14-4-2025 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Is GST applicable on annual maintenance charges collected by apartment condominium? If yes, please provide the rate of GST. Is registered AOP can deny or instruct to it's members ....
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....to pay GST directly to the government? Reply By Sadanand Bulbule: The Reply: Contribution up to an amount of Rs. 7500 per month per member for providing services and goods for the common use of its members in a housing society or a residential complex is exempt from GST. Ref CBIC Circular No.109/28/2019-GST dated 22/07/2019. Reply By Ganeshan Kalyani: The Reply: It is the society's respon....
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....sibility to pay GST if applicable. The members cannot be instructed to pay directly to the government. Reply By KASTURI SETHI: The Reply: CBIC Circular No.109/28/2019-GST dated 22/07/2019 is amply clear. No room for any doubt. 2021 (55) G.S.T.L. 529 (Mad.) - GREENWOOD OWNERS ASSOCIATION Versus UNION OF INDIA Reply By Shilpi Jain: The Reply: Association eligible for exemption....
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..... So if your charges are less than 7500, no liability Reply By Shilpi Jain: The Reply: *not more than Rs. 7500. Reply By Sadanand Bulbule: The Reply: Dear all In today's leading national news papers and in the social media as well, grievance is aired on the levy of 18% GST on monthly maintenance charges paid to the Apartment Owners Society. If the society's annual turnover exceeds 20 ....
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....lakhs, then it has to take registration and pay 18% GST on the entire amount, including the basic amount of Rs. 7500/- per month. Meaning there is no exemption up to Rs. 7500/- So better to double check the issue before claiming exemption on Rs. 7500/-<br> Discussion Forum - Knowledge Sharing ....