GST on society maintenance charges

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I pay Rs. 2200/- per month to the builder as the maintenance charges, as there is no RWA yet. Do i need to pay any GST on that ??

As far as i know, GST on maintenance charges below Rs 5000/- is not levied. Is it true ?
Replies (2)
Originally posted by : Shailesh Baliyan
I pay Rs. 2200/- per month to the builder as the maintenance charges, as there is no RWA yet. Do i need to pay any GST on that ??As far as i know, GST on maintenance charges below Rs 5000/- is not levied. Is it true ?

Yes you are required to pay GST on 2200 paid to the builder under SAC 995419 @ 18%

Once the RWA is formed, any charges paid by members upto 5000 per month can be claimed as an exemption under SN No. 77 of Notification 12/2017 - Central Tax (Rate)

Ok, thanks


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