GST on Maintinance charges recovered by builder

One builder has recovered Maintinance charges from resident public. In case of recover of Maintinance charges by builder, from their resident Customers, whether attract GST or not? if attract GST then what percentage will be applicable? and what type of SAC code will be mentioned on their invoices.
Replies (4)

GST chargeable at 18%.

sac code applicable is 9954.. nd gst rate is applicable @ 18%...
may b rate of flat.. 5 or 12 or 18.
not only 18. composit supply

What about DG electricity supply by builder? there are many societies that don't have govt electricity connection yet so building providing supply by DG and charging 18% GST on the same. As per govt notification electricity comes under GST exemption. Should it be any different in case of builder providing DG supply?

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