Advance maintenance charges on under construction flat

My query is that can builder charge gst @ 18% on advance maintenance charges for 2 years in current financial year .They will charge under SAC code 9954
Replies (2)
Quick Summary
This discussion clarifies whether builders can charge GST at 18% on advance maintenance charges for an under-construction flat, even for future financial years. The consensus is that GST is applicable on advance payments as they are considered a supply at the time of receipt of payment, according to the terms of service.

Yes it can be charged as the ToS would be receipt of payment
Yes he can charge. GST is also applicable on Advance Payment. It is treated as SUPPLY.

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