GST ITC- Society Maintenance Charges

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If you receive rental income from a commercial property and pay GST on society maintenance charges, you can generally claim Input Tax Credit (ITC). This is permissible under Indian GST law as long as the property is used for business purposes, you are a registered taxpayer, the supplier has paid GST, and you have a valid tax invoice. There are no blanket restrictions for commercially rented properties.

Pooja Mehta

Pooja Mehta (Querist)

21 April 2025 I am receiving rental income from renting out commercial property, I also pay society maintenance charges, can I claim ITC of GST paid on maintenance charges?
Is there any amendment/notification that ITC is disallowed under GST Law?
Please Reply

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

21 April 2025 Under the GST law in India, Input Tax Credit (ITC) on GST paid for society maintenance charges can be claimed if the property is rented out for commercial purposes, subject to certain conditions.
Since the property is commercial (not residential), GST paid on maintenance charges is generally eligible for ITC, provided:
The maintenance services are used for business purposes.
You are a registered taxpayer under GST.
The supplier (society/maintenance agency) has paid GST to the government.
You possess a valid tax invoice for the maintenance charges.

There is no blanket restriction on claiming ITC for maintenance charges if the property is rented out commercially.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

28 September 2025 Good luck.....

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