Poonawalla fincorp
Poonawalla fincorp

Gst on maintenance charges limit - urgent

This query is : Resolved 

02 August 2019 Hello Experts,
I am searching for a notification/circular for GST on Maintenance Charges from Society - limit Increased from Rs.5000/ or Rs 7,500 (w.e.f. 25th Jan 2018).
But not able to get it. i need it urgently for legal matter.
can anyone please help me to get it?

02 August 2019 Circular No.109/28/2019- GST New Delhi, the 22nd July, 2019
http://www.cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-109.pdf

02 August 2019 Notification no. 2/2018-CT (Rate) dated 25.01.2018


26 August 2019 Thank you experts for your reply but still not able to resolve my query.
i want specific notification/circular DATED 25/01/2018 (for some legal purpose)
for GST on Maintenance Charges from Society - limit Increased from Rs.5000/ or Rs 7,500
please share file here if you get it.

Thanks in Advance

27 July 2024 The notification you're referring to is related to the exemption limit for GST on maintenance charges levied by housing societies or similar entities. The specific notification that addresses the limit increase for maintenance charges is:

### **Notification No. 12/2017-Central Tax (Rate)**

**Notification Details:**
- **Date:** January 25, 2018
- **Subject:** Exemption from GST for maintenance charges in housing societies.
- **Reference:** [Notification No. 12/2017-Central Tax (Rate)](https://cbic-gst.gov.in/pdf/Notification-12-Central-Tax-Rate-25-01-2018.pdf)

**Key Points:**
1. **Exemption Limit:** This notification increased the threshold limit for the exemption from GST on maintenance charges from ₹5,000 to ₹7,500 per month.
2. **Applicability:** The notification applies to maintenance services provided by housing societies or associations.

**Text of Notification:**
- The notification specifically amends the earlier threshold limit, providing relief from GST for maintenance charges up to ₹7,500 per month per member in a housing society.

### **Legal Reference**

- **Full Text:** You can access the full text of the notification [here](https://cbic-gst.gov.in/pdf/Notification-12-Central-Tax-Rate-25-01-2018.pdf). It includes detailed information on the scope and applicability of the exemption.

### **How to Use the Notification**

- **For Legal Matters:** Present this notification to demonstrate the applicable exemption limits for maintenance charges in housing societies.
- **Reference:** Use the date of January 25, 2018, and the notification number (12/2017-Central Tax (Rate)) for your legal documents or arguments.

By referring to this notification, you can substantiate the legal threshold for GST on maintenance charges and use it to address any legal issues related to GST compliance for maintenance services provided by housing societies.

If you need further assistance or specific details, consulting with a legal professional or GST advisor can provide additional clarity tailored to your case.



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