Gst on maintenance charges by developer/builder

GST is payable on the owner's share of the flats/houses/portion of the building constructed by the builder/developer and given to the land owner as per the development agreement ,& As per me any such maintenance charges will be included in the construction cost , so the GST will be applicable

Yes maintenance charges per Member is 7500/- (As Notification number 2/2018- Central Tax (Rate)

But in Notification it is mentioned that limit of Rs.7500 is available in payments to RWA/Housing Society. But what about while making payments to Developer/Builder before formation of RWA/Housing Society

but as you mention in your query that maintenance is being collected from land owner, as it wil be added advance for construction cost for flat (which usuall developer chargd) , in that case gst is applicable

But, here are those are being collected by Developer after issuance of Occupancy certificate but beofre formation of RWA/Housing society

Yes ... thats what iam saying that anything advance reced. during construction or before completion certificate,.. is Taxable , the GST has to charge by builder

But here those are being charged by Developer AFTER issue of Occupancy Certificate, BEFORE formation of RWA/Housing society.

Yes agree with everybody's views

Further to clarify that if one member pay below 7500 and 2nd member pay above 7500 whether GST is applicable to 1st member who pay below 7500.

I concur with the query and point Mr Reddy is trying to make. I feel that the developer/builder should hasten to help the residents form the RWA so that the burden of GST on the flat owners for maintenance is removed at the earliest.

But until such time as the RWA is formed, the developer/builder is the de-facto RWA and the flat owner after completion and possession of the flat should not be burdened with extra GST unless the delaying of the formation of the RWA is to builder's benefit, i.e is the GST taken from flat owners being chaneled to government? or is it siphoned elsewhere? there needs to be a clear transparency of GST  paid by builder to government.