Gst as applicable to apartment maintenance charges.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 June 2018 Sirs,

I am a resident owner of an apartment in a complex of 28 apartments Chennai. The monthly maintenance charge is Rs. 1000 flat for all residents. Off and on repair works are taken up, separate contribution made for which receipts are given by the association.. Our association is not registered . Suddenly, association has stopped issuing receipts. Do we fall under the purview of GST?. If so, what are the binding factors? As far as I know, the limits are Rs. 7500 per month per member and annual aggregate expenses not exceeding 20 lacs, utility expenses exempted. Please clarify and oblige.

Best regards.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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29 June 2018 Yes services up to an amount of seven thousand five hundred rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex by an unincorporated body is exempt as per Notification 12/2017 (Central Tax-Rate).

Querist : Anonymous

Querist : Anonymous (Querist)

04 July 2018 I presume that the annual aggregate of services/ goods exempt from GST is limited to 2000000. Thanks very much for clarification.

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Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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05 July 2018 The limit of 20 lacs do not apply.