Gst queries on building

1. Refundable Security Deposit (Rent) : How to raise Invoice while need to collect Refundable Security Deposit on Non-Residential commercial property.

2. SAC for billing of Maintenance charges of Rented premised : What would be the applicable SAC for collecting Maintenance charges from Tenant.

3. Property Tax payment : Whether ITC available for payment of Property Tax to local bodies.

Thanks

R. Ramesh