GST on Property Maintenance

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This discussion clarifies GST registration requirements for property maintenance services. If you're already registered for GST on lease rentals, you can add a new SAC code under your existing GSTIN to cover maintenance income for commercial properties. Similarly, for residential buildings constructed under a Joint Development Agreement (JDA), your existing GST number will suffice for maintenance services, even if the flats were gifted to family members. The key is that your GSTIN covers the supplier of services, and the recipient can be anyone.

jamsheed

jamsheed (Querist)

17 December 2021 An Assessee being an individual has a commercial property on lease for Rs.50 Lakhs per year and is paying GST on Lease rentals . He intends to undertake Maintenance of the said property and is charging Rs.10 Lakhs for same.
He is already registered under GST under individual name for lease rentals, does he need to register separately under GST for Maintenance income?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

17 December 2021 No. Add one more SAC code under supply, in the same GSTIN.

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jamsheed

jamsheed (Querist)

17 December 2021 Thank you Sir
a follow up question:
The Assessee being a Landlord has got constructed a new residential building under JDA and all the flats he received as part of his share have been gifted to his family members. He intends to do maintenance of the building and charge for same.
Q.no 1.Will the existing GST number hold good for New residential building Maintenance work also, with addition of SAC code?
Q.no.2.In case of Person already having GST registration for Maintenance own building, will it continue to hold good for providing Maintenance services to third parties?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

17 December 2021 1. YES.
2. YES. IT IS SUPPLIER'S CODE FOR SERVICES. THE RECEIVER CAN BE ANYONE.

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