Can an housing society claim ITC on the Facility management services received..?

Can an housing society claim ITC on the Facility management services received..?

Replies (4)
Quick Summary
This discussion explores whether a housing society is eligible to claim Input Tax Credit (ITC) on facility management services. The general consensus is that ITC can be claimed if these services are used for the benefit of the members. However, it's noted that this process may not be straightforward.

Yes, if the services used for members' facility.

No not an easy task

Depends on taxable supplies by the society:
• A housing society (RWA) registered under GST and charging GST on maintenance (above the Rs 7,500 per month per member threshold) can claim ITC on inputs and input services used to supply those maintenance services: facility management, security, housekeeping, repairs (not capitalised), lift maintenance, etc.
• If the society's supplies are exempt (all members at or below Rs 7,500), no ITC (exempt supplies).
• Mixed: if some members are above Rs 7,500 (taxable) and some below (exempt), apportion ITC under Rule 42.
• ITC on capital goods and construction of immovable property (e.g. building repairs capitalised) is blocked under 17(5)(c)/(d).

Depends on taxable supplies by the society:
• A housing society (RWA) registered under GST and charging GST on maintenance (above the Rs 7,500 per month per member threshold) can claim ITC on inputs and input services used to supply those maintenance services: facility management, security, housekeeping, repairs (not capitalised), lift maintenance, etc.
• If the society's supplies are exempt (all members at or below Rs 7,500), no ITC (exempt supplies).
• Mixed: if some members are above Rs 7,500 (taxable) and some below (exempt), apportion ITC under Rule 42.
• ITC on capital goods and construction of immovable property (e.g. building repairs capitalised) is blocked under 17(5)(c)/(d).

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 07 November 2026
Article Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details