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?

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details