you need not pay GST on monthly maintenance charges if society monthly maintenance bill is less than Rs 7500 

2) n case the charges exceed Rs 7,500 per month per member, the entire amount is taxable. For example, if the maintenance charges are Rs 9,000 per month per member, GST @18% shall be payable on the entire amount of Rs 9,000 and not on (Rs 9,000-Rs 7,500) = Rs 1,500,” 

3) The housing society cannot levy GST on charges which are in the nature of reimbursement of expenses incurred by the society and recovered from members. These may include various taxes and utility payments made by the housing society on behalf of the members like municipal taxes, property tax, water bills, non-agricultural land tax, electricity bills for common areas, etc. Likewise, the contribution towards the sinking fund, is also excluded from the scope of GST. However, the housing society has to levy GST on the contribution made by the members towards the repairs funds.

Yes. If it's less then 7500/- pm then no gst

If the total collection of your society exceeds 20 lakhs snd monthly maintenance also is more than 7500 pm then you are applicable for gst on the entire monthly maintenance Amt

Dear Sir,

When is GST applicable on maintenance charges?

Under the earlier service tax regime, housing societies were required to register themselves under the law of service tax, if the aggregate of maintenance charges levied by the housing society exceeded Rs 10 lakhs in a financial year. However, under the Goods and Services Tax (GST) regime, this limit has been doubled to Rs 20 lakhs. So, if the aggregate of maintenance charges levied by the housing society exceeds the threshold of Rs 20 lakhs in a financial year, it has to register itself under the GST laws and obtain a registration number.

While computing the limit of Rs 20 lakhs, even the exempt items like recovery of property tax and electricity charges from the member, are to be taken into account. So, a housing society has to collect GST from its members, if the aggregate of the charges during a financial (whether subject to GST or not) exceeds Rs 20 lakhs. Even though the threshold limit for registration is Rs 20 lakhs for a housing society, it is not required to levy GST, if the amount of maintenance charge for each of the flat or office does not exceed Rs 7,500 for a month.

Hence, for the levy of GST from its members on maintenance charges, the housing society has to satisfy two conditions:

1. The aggregate of the charges levied by the society should exceed Rs 20 lakhs in a financial year and
2. The amount of the monthly maintenance charge for the particular flat or office should exceed Rs 7,500.

It may therefore be possible that a society may not levy GST in case of smaller flats/offices, whereas at the same time, levy it in respect of other flats/offices of bigger area, in case the maintenance charges are on the basis of the area of the flat/office.

Yes. If the maintenance charges is below  Rs.  7500 per month per flat no gst would be applicable. Otherwise gst shall be applicable at the rate of 18% on the total maintenance charges .

MC include repairs and maintenance of the building, service charges for housekeeping, security, common area electricity, equipments, expenses on repairs and maintenance of the lift, including charges for running the lift.

No GST levy up to 7500r.

If the maintenance amount is below the 7500 per month per flat that is unit then on same the GST is exempted and GST is not payable.

In maintenance charges the amount collected by residential welfare association towards maintenance of common area , lifts , garden, water , additional common facility if any.

 if the monthly maintenance charge is more than ₹7500, exclusive of charges of Propertytax, water charges, Sinking fund, Electricity charges etc., and if the annual collection exceeds ₹2000000, then GST is applicable to a CHS. 

Such amount collected shall not be part of the monthly maintenance. 

Amount collected towards major repairs , painting charges would be part of maintenance 

 sinking  fund is excluded from scope of GST 

See firstly my first and second view are not contradictory any amount which is not collected regularly every month shall not be considered as monthly maintenance if any tax implication at time of collection of such amount is there same shall be applicable.

in your society monthly maintenance bill amount collected towards paintings , major repairs would be recovered from members as per AGM resolution and distributed equally among all members . it would be shown under separate head painting charges/ major repairs 

It will be part of maintenance but will come under repairs and get will not be levied on the same

Know the basic rule of GST to maintenance.

Two conditions must be fulfilled to attract GST for society maintenance.

1. Monthly maintenance per flat is more than 7500/-.

2. Annual turnove of society should exceeds 20 lakhs rupees.

If either condition is not achieved no GST shall be payable by flat owners.

Sinking fund is meant to provide some service to the members of the society.

So it will be included in the maintenance charges to the extent the amount is  collected for maintenance purpose, for the year in which such payment is made.

Yes, this is not necessary that MC can only be monthly, for major renovation, it may be one time MC payment in years. GST will levy.

I meant - major maintenance of buildings is same as regular maintenance. Only difference is regular maintenance is recurrent and major maintenance once in few years.

GST levy on both if crosses 7500 limit.

GST will be applicable if your maintenance charges exceeds the limit of 7500 per month.

Flat owners will have to pay GST at 18 per cent if their monthly contribution to resident welfare association (RWA) exceeds Rs 7,500.

The entire amount has to be charged as expenses under the head repairs and maintenance. Varying GST rate does not affect the nature of expenses.

No GST is payable on water bill as the GST rate for packaged mineral water is fixed at 18%. Also, water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] is not taxable under GST. Hence, unpackaged water and unprocessed water is tax free under GST.

The major maintenance work also comes under the heading of maintenance only hence the applicable GST has to be paid accordingly.

The law on applicability of GST on maintenance charges are unchanged whether you get one or the different answers from different advocates.

Some may interpret the same in the manner they understand.