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Gst on flat owners association

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05 September 2018 Whether apartment owners' association (registered under Societies Act) is liable to get registered under GST? Whether GST is applicable on monthly maintenance collected by association from the member houses?
The Total maintenance collected by association was above 50 lakhs for the year.

06 September 2018 Upto Rs.7500/-per member per month for sourcing goods from a third part for the common use of the members is exempt for a housing society-- (Not. 12/2017) Central Tax-Rate-Refer. Beyond that GST payable and registration required.



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