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GST ON MAINTENANCE CHARGES OF SOCIETY

PARIKSHIT BEHL (ACCOUNTANT) (59 Points)

05 May 2020

Dear Sir I am a resident of a society and there builder is charging maintenance and taking gst on maintenance charges because the service provider is a private limited company not a RWA. So can we take exemption from GST.

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4 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 05 May 2020

The exemption limit of Rs. 7500 is applicable on unincorporated bodies. Since Private Limited Company is an incorporated body no exemption is available.

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Krishan kant (student) (600 Points)
Replied 05 May 2020

Agreed

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Asha Kanta Sharma (Manager - Finance & Accounts) (36398 Points)
Replied 05 May 2020

Is the amount including GST or Ex GST ? How to take the exemption for un incorporated bodies ?

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 05 May 2020

The exemption is given on service value upto Rs. 7500 so it will be ex GST.

Therefore exemption available where unicorporated body provides service to its members by way of reimbursement of charges till RS. 7500 (excluding GST) per month per member

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