GST ITC- Society Maintenance Charges

This query is : Resolved 

21 April 2025 I am receiving rental income from renting out commercial property, I also pay society maintenance charges, can I claim ITC of GST paid on maintenance charges?
Is there any amendment/notification that ITC is disallowed under GST Law?
Please Reply

21 April 2025 Under the GST law in India, Input Tax Credit (ITC) on GST paid for society maintenance charges can be claimed if the property is rented out for commercial purposes, subject to certain conditions.
Since the property is commercial (not residential), GST paid on maintenance charges is generally eligible for ITC, provided:
The maintenance services are used for business purposes.
You are a registered taxpayer under GST.
The supplier (society/maintenance agency) has paid GST to the government.
You possess a valid tax invoice for the maintenance charges.

There is no blanket restriction on claiming ITC for maintenance charges if the property is rented out commercially.



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