Sec 2(47) of cgst act 2017 Services provided -
(a) by an educational institution to its students,
faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and
staff;
(ii) catering, including any mid-day meals scheme sponsored by
the Central Government, State Government or Union territory;
(iii) security or cleaning or house- keeping services performed in
such educational institution;
(iv) services relating to admission to, or conduct of examination
by, such institution; upto higher secondary:
So your maintenance charges comes under point no. (iii) so gst not applicable
CAclubindia
