Common Area Maintenance Charges SAC Code

NINE NINE NINE FIVE      NINE EIGHT

999598 Home owners associations. But Rented Property is Commercial office Buindling

Activity is counted, which is common maintenance, here the type of property is immaterial.

Where the lessor of a commercial building recovers CAM charges from its own tenants, they form part of the renting supply (naturally bundled, Sec 2(30) and Sec 8) classifiable under SAC 997212 at 18%; SAC 999598 covers services of residents' welfare or owners' associations to their members, not a landlord.