GST applicability on maintenance charges received by land developers?

This discussion clarifies the Goods and Services Tax (GST) applicability on maintenance charges collected by land developers. If these charges, including those for clubhouses, are collected alongside the property price, GST is levied at 12%. However, if collected separately, the rate increases to 18%. GST is also applicable to pure land maintenance charges collected from landowners, with an exemption up to £7,500.