GST on society maintenance by Commercial Complex

Hi,

I am aware that Resident and Housing societies have exemption from GST if the monthly maintenance is below Rs 7,500 or Annual turnover is below Rs 20,00,000.

However I would be glad if you could answer following questions regarding commercial complex:

  1. Is GST applicable on maintenance charges even if the annual 20 lakhs limit is not crossed?
  2. What is included in calculation of turnover for checking the annual 20 lakhs limit? Is it whole amount collected by society from it's members (including common electricity/property tax/water charges)? or just the amount towards society maintenance?  
  3. If the commercial society has taken voluntary registration, then would it have to charge GST even if the limit of Rs 20 lakhs is not crossed?
  4. Can the society stop charging GST in future if it's annual turnover subsequently falls below 20 lakhs?
  5. On what elements in the society maintenance bill can the society charge GST?

Thank you in advance.

Replies (3)
Quick Summary
This discussion clarifies GST applicability on maintenance charges for commercial complexes. It addresses whether GST applies even if the annual turnover is below £20 lakhs, what constitutes turnover for this limit, and the implications of voluntary GST registration. The advice suggests that common area charges are generally included in the value of supply, and GST must be charged if registered, even below the threshold. Societies can stop charging GST by cancelling their registration if turnover falls below the limit.

1. No GST not applicable
2. Need to check whether the collection is pire agent basis or not. Generally, common area charge collection would be included in the value of supply.
3. Yes, need to charge
4. Can be stopped, BUT need to cancel the GST registration.
5. similar to que. 2

Thank you for the answers. It clarifies my doubt. 

Further few queries, would be glad if you all could answer them as well.

On what elements shall GST is chargeable? I'm quoting few elements which are usually charged in maintenance.

1. Common Electricity Charges

2. Water Charges

3. Property Tax

4. Repairs and Maintenance Funds

5. Sinking Fund

6. Education Fund

7. Non Occupancy Charges

8. Insurance Premium

9. Interest on Delay payments

10. Other Charges as Lift Maintenance Charges, Parking charges etc.

Thank you in advance.

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