Finance/Compliance Consultant
75675 Points
Posted on 08 November 2026
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).