Monthly maintenance charges collected by resident owner association

A housing society has to collect GST from its members, if the aggregate of the charges during a financial (whether subject to GST or not) exceeds Rs 20 lakhs. The society, therefore, will have to obtain a registration under the GST for this purpose.

However, even if the society obtains this registration, it cannot levy GST, if the maintenance charge for a flat/member does not exceed Rs 7,500 per month.

More details at::  gst-exemption-monthly-charges-paid-to-a-housing-society