{"id":185400,"date":"2026-05-03T19:04:00","date_gmt":"2026-05-03T13:34:00","guid":{"rendered":"https:\/\/www.nobrokerhood.com\/blog\/?p=185400"},"modified":"2026-05-04T19:27:45","modified_gmt":"2026-05-04T13:57:45","slug":"everything-you-need-to-know-about-gst-on-maintenance-charges","status":"publish","type":"post","link":"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/","title":{"rendered":"GST on Apartment Maintenance Charges- Rates and Applicability"},"content":{"rendered":"\n<p>Maintenance Charges are the contributions that apartment buildings or Resident Welfare Associations (RWAs) receive from the residents in order to fund the maintenance and oversight of shared facilities. These costs often cover cleaning, safety, and maintenance of common areas such as swimming pools, community halls, playgrounds, gyms, lifts, and other essential services that help in the seamless running of the housing society. On July 22, 2019, the government issued Circular No.109\/28\/2019-GST to address concerns about GST on annual maintenance charges demanded by RWAs to their members. The purpose of this circular was to provide clarity on the GST rules governing flat maintenance fees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is Apartment Maintenance?<\/strong><\/h2>\n\n\n\n<p>Maintenance of apartment buildings involves the process of managing and taking care of the residential building\/housing society such that it remains hygienic, safe, and operational. The process encompasses activities such as cleaning of common areas, repairing elevators and electric systems, water management, payments made to security guards, and waste disposal among others. Typically, residents make payment on a monthly basis to cover all these costs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Applicability of GST on Apartment Maintenance Charges<\/strong><\/h2>\n\n\n\n<p>Under the earlier service tax system, housing societies had to register if maintenance charges exceeded \u20b910 lakhs per year.<\/p>\n\n\n\n<p>The Applicability of GST on Apartment Maintenance Charges are:<\/p>\n\n\n\n<ul>\n<li>Under the GST system, this limit has been increased to \u20b920 lakhs per financial year.<\/li>\n\n\n\n<li>If a housing society\u2019s total maintenance collection exceeds \u20b920 lakhs annually, GST registration is mandatory.<\/li>\n\n\n\n<li>While calculating this \u20b920 lakh threshold, all charges are included\u2014even exempt items like property tax and electricity bill recoveries.<\/li>\n\n\n\n<li>If the total turnover crosses \u20b920 lakhs, the society must register under GST and obtain a GST number.<\/li>\n\n\n\n<li>However, GST is not applicable on maintenance charges if the amount per flat is up to \u20b97,500 per month.<\/li>\n<\/ul>\n\n\n\n<p><strong>Read Also:<\/strong> <a href=\"https:\/\/www.nobrokerhood.com\/blog\/apartment-maintenance-charges-rules-and-regulations\/\">Apartment Maintenance Charges Rules and Regulations<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conditions of GST<\/strong><strong> Applicable<\/strong><strong> on Society Maintenance Charges<\/strong><\/h2>\n\n\n\n<p>For the imposition of gst on housing <a href=\"https:\/\/www.nobrokerhood.com\/blog\/society-maintenance-charges-2\/\">society maintenance charges<\/a>, the housing society must fulfil two criteria:<\/p>\n\n\n\n<ul>\n<li>The total of the fees collected by the society should surpass Rs 20 lakhs within a financial year, and<\/li>\n\n\n\n<li>The monthly maintenance fee for a specific flat or office should exceed Rs 7,500.<\/li>\n<\/ul>\n\n\n\n<p>While the housing society can levy GST on bigger apartments, smaller apartments might be exempt based on maintenance charges.<\/p>\n\n\n\n<p>If the monthly maintenance cost for a housing society exceeds Rs. 7500 per home, an 18% Goods and Services Tax (GST) is charged on the total sum.<\/p>\n\n\n\n<p>For individuals owning more than one apartment, \u20b97,500 becomes applicable per apartment individually.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST on Maintenance Charges of Society- Applicability Overview<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Turnover of a Housing Society (in 1 FY)&nbsp;<\/strong><\/td><td><strong>Maintenance Charge (Per Month, Per Member)&nbsp;&nbsp;<\/strong><\/td><td><strong>GST on Maintenance Charge Applicability&nbsp;<\/strong><\/td><\/tr><tr><td><strong>More than Rs. 20 Lakh&nbsp;<\/strong><\/td><td>Up to Rs. 7500<\/td><td>Not Applicable&nbsp;<\/td><\/tr><tr><td><strong>More than Rs. 20 Lakh<\/strong><\/td><td>More than Rs. 7500&nbsp;<\/td><td>Applicable&nbsp;<\/td><\/tr><tr><td><strong>Up to Rs. 20 Lakh&nbsp;<\/strong><\/td><td>Up to Rs. 7500<\/td><td>Not Applicable<\/td><\/tr><tr><td><strong>Up to Rs. 20 Lakh&nbsp;<\/strong><\/td><td>More than Rs. 7500<\/td><td>Not Applicable<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Note:<\/strong>&nbsp;<\/p>\n\n\n\n<p>Even if the GST on apartment maintenance charges surpasses INR 7,500 per month per member, the RWA is exempt from applying for GST registration or paying GST if its total income does not reach INR 20 lakhs in a single fiscal year.<\/p>\n\n\n\n<p><strong>Also Read: <\/strong><a href=\"https:\/\/www.nobrokerhood.com\/blog\/tds-on-maintenance-charges\/\">TDS on Maintenance Charges<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Expenses That Are Included Under GST on Apartment Maintenance Charges&nbsp;<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Sinking Fund<\/strong><\/h3>\n\n\n\n<p>As this service is provided to members, it\u2019s taxable and should be factored into the limit of Rs. 7.5k.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Property Tax on Common Areas<\/strong><\/h3>\n\n\n\n<p>This must be included in the society maintenance GST when determining the limit (Rs. 7.5 Thousand).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Shared Water Cost<\/strong><\/h3>\n\n\n\n<p>If these fees are for regular water usage, they are taxable and included in the limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Maintenance Fees<\/strong><\/h3>\n\n\n\n<p>These cover administrative expenses, security, and account audits, making them taxable under GST on apartment maintenance charges and subject to deduction from the limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Use of Shared Areas by Members or Visitors<\/strong><\/h3>\n\n\n\n<p>GST on society maintenance charges has to be collected as these are taxable charges, and they are considered in the Rs. 7500 limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Standard Services<\/strong><\/h3>\n\n\n\n<p>Facilities like the clubhouse and swimming pool are taxed and have a maximum limit of INR 7,500.<\/p>\n\n\n\n<p><strong>Also Check: <\/strong><a href=\"https:\/\/www.nobrokerhood.com\/blog\/18-gst-on-apartment-maintenance-above-7500\/\">18% GST on Apartment Maintenance Above \u20b97,500<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Expenses That Are Excluded Under GST on Apartment Maintenance Charges&nbsp;<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Parking Fees<\/strong><\/h3>\n\n\n\n<p>Paid by members for parking spaces, these are taxed and are not included in the 7,500 limit. They are charged one-on-one and are not meant for collective use.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Property Tax on Private Areas, Parking, and More<\/strong><\/h3>\n\n\n\n<p>Since the society acts as an intermediary, it\u2019s exempt from property tax and not bound by the Rs. 7.5 Thousand limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Fees for Share Transfers<\/strong><\/h3>\n\n\n\n<p>These are for transfer of shares, particularly in real estate sales, and are taxed; but, because no outside entity is involved, they do not count towards the total limit of Rs. 7.5k.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Rental Income<\/strong><\/h3>\n\n\n\n<p>These services, which are specialised and mainly for businesses, are taxable. If the society does not qualify for coverage under GST, it will be liable to rent control measures (RCM) beginning 1st April 2018.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Water Costs Collected by the Society for a Single Member<\/strong><\/h3>\n\n\n\n<p>Water costs collected by the society for a single member are exempt from GST on maintenance charges of society, as they are charged to an individual member and do not exceed the \u20b97,500 limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Interest on Default<\/strong><\/h3>\n\n\n\n<p>Since interest on default is a fee for each instance, it\u2019s taxable and not subject to the Rs. 7,500 Limit.<\/p>\n\n\n\n<p><strong>Also Read: <\/strong><a href=\"https:\/\/www.nobrokerhood.com\/blog\/gst-on-apartments\/\">GST on Apartments<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Is GST Applicable on Maintenance Charges Collected by Builders?<\/strong><\/h2>\n\n\n\n<p>GST on maintenance charges collected by builders on behalf of residents or housing societies. Understanding which charges attract GST helps avoid confusion and ensures compliance.&nbsp;<\/p>\n\n\n\n<p>The table below summarises the applicability of GST on maintenance charges collected by builders.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Type of Maintenance Charge<\/strong><\/td><td><strong>GST Applicable?<\/strong><\/td><td><strong>Key Notes<\/strong><\/td><\/tr><tr><td>Residential maintenance \u2264 \u20b97,500 per flat<\/td><td><strong>No<\/strong><\/td><td>GST is not applicable if the society\u2019s turnover is below the threshold<\/td><\/tr><tr><td>Residential maintenance &gt; \u20b97,500 per flat<\/td><td><strong>Yes<\/strong><\/td><td>18% GST applies if society is GST-registered<\/td><\/tr><tr><td>Pure reimbursement (electricity, water, property tax)<\/td><td><strong>No<\/strong><\/td><td>Considered as reimbursement, not a service<\/td><\/tr><tr><td>Facility management\/service charges are collected separately<\/td><td><strong>Yes<\/strong><\/td><td>18% GST generally applies<\/td><\/tr><tr><td>Maintenance charges for commercial buildings<\/td><td><strong>Yes<\/strong><\/td><td>18% GST applicable, no \u20b97,500 exemption<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST on Maintenance Charges of Commercial Building<\/strong><\/h2>\n\n\n\n<p>GST on maintenance charges of commercial buildings is generally applicable at 18%, regardless of the amount collected. Commercial properties do not enjoy the \u20b97,500 exemption available to residential societies.<\/p>\n\n\n\n<p><strong>Key points to remember:<\/strong><\/p>\n\n\n\n<ul>\n<li>GST applies if the maintenance service is taxable and the provider is registered.<\/li>\n\n\n\n<li>Commercial units almost always attract GST on maintenance.<\/li>\n\n\n\n<li>Proper invoicing and GST compliance are essential for builders and facility managers.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Calculation of GST on Apartment Maintenance Charges<\/strong><\/h2>\n\n\n\n<p>Resident Welfare Associations (RWAs) must follow specified procedures for calculating and submitting GST on apartment maintenance charges.<\/p>\n\n\n\n<p>GST Rate on society maintenance charges is <strong>18%,<\/strong> provided the monthly contribution exceeds <strong>\u20b97,500 per member<\/strong> and the society\u2019s annual turnover is above <strong>\u20b920 lakhs<\/strong>&nbsp;<\/p>\n\n\n\n<p><strong>Steps to Calculate GST on Maintenance Charges<\/strong><\/p>\n\n\n\n<p>Here a detailed instructions on how to calculate and submit GST on flat maintenance fees:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 1: Identifying Which Charges are Taxable:&nbsp;<\/strong><\/h3>\n\n\n\n<p>RWAs should first identify which parts of maintenance charges are taxable under GST and which are exempt. If a member\u2019s monthly contribution is up to \u20b97,500, there is no need to split charges. However, if it exceeds \u20b97,500, charges must be clearly separated to calculate GST accurately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Step 2: Filing and Submission of GST Returns<\/strong><\/h3>\n\n\n\n<p>After calculating GST, the RWA must file and submit GST returns within the due dates. This includes providing details of taxable amounts, GST collected, and other required information.<\/p>\n\n\n\n<p><strong>Also Check:<\/strong> <a href=\"https:\/\/www.nobrokerhood.com\/blog\/apartment-maintenance-charges-calculation\/\">Apartment Maintenance Charges Calculation<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST on Society Maintenance- Filing Frequency and Compliance<\/strong><\/h2>\n\n\n\n<p>A housing society is required to file 37 returns, with three returns per month that cover:<\/p>\n\n\n\n<ul>\n<li><strong>Consolidated Return: <\/strong>20th of the following month<\/li>\n\n\n\n<li><strong>Expense Side: <\/strong>15th of the following month<\/li>\n\n\n\n<li><strong>Billing Side:<\/strong> 10th of the following month<\/li>\n\n\n\n<li>Annual Return GSTR 9 by the end of December following the current year<\/li>\n<\/ul>\n\n\n\n<p>If a housing society deducts TDS, it must file GSTR7 by the 10th of the following month. Housing Societies are not part of the Composition Scheme.<\/p>\n\n\n\n<p>Resident Welfare Associations are expected to maintain detailed records of all Supply and Expense reports for a period of 72 months for the purpose of audits.<\/p>\n\n\n\n<p><strong>Also Check: <\/strong><a href=\"https:\/\/www.nobrokerhood.com\/blog\/gst-invoicing-for-housing-society\/\">Guide to GST Invoicing for Housing Society<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Apartment Maintenance with NoBrokerHood Accounting Software<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.nobrokerhood.com\/\">NoBrokerHood<\/a> <a href=\"https:\/\/www.nobrokerhood.com\/solutions\/society-accounting-system\">Society Accounting Software<\/a> is a digital financial management solution built for housing societies and RWAs. It simplifies all accounting, billing, expense tracking, transparency, and regulatory compliance tasks that are often difficult to manage manually.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Feature Category<\/strong><\/td><td><strong>What It Does<\/strong><\/td><\/tr><tr><td><strong>Automated Billing &amp; Maintenance Management<\/strong><\/td><td>Generates monthly\/quarterly invoices for maintenance, utility charges, and late fees automatically.&nbsp;<\/td><\/tr><tr><td><strong>GST Control &amp; Compliance<\/strong><\/td><td>Allows toggling GST on\/off per billing item, helping societies comply with GST rules while generating accurate invoices.&nbsp;<\/td><\/tr><tr><td><strong>Multiple Charge and Billing Types<\/strong><\/td><td>Handles various charge types, maintenance, utilities, penalties, sinking funds, etc.&nbsp; using flexible formulas.&nbsp;<\/td><\/tr><tr><td><strong>Online Payments &amp; Receipts<\/strong><\/td><td>Residents can pay via UPI, debit\/credit cards, net banking, wallets; system auto-records receipts.&nbsp;<\/td><\/tr><tr><td><strong>Item-Wise Adjustments &amp; Credits<\/strong><\/td><td>Supports detailed adjustments, credits, and discounts by specific charge heads.<\/td><\/tr><tr><td><strong>Cycle-Wise Accounting Entries<\/strong><\/td><td>Tracks accounts by billing period for clearer financial history and audits.&nbsp;<\/td><\/tr><tr><td><strong>Smart Reports &amp; Reconciliation<\/strong><\/td><td>Produces automated reports and helps match transactions with minimal effort.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>All Solutions by NoBrokerHood:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/society-management-system\">Society Management Software<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/visitor-management-system\">Visitor Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/society-accounting-system\">Society Accounting Software<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/apartment-management-software\">Apartment Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/cctv-cameras-for-apartments\">CCTV Cameras for Apartments<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/boom-barrier\">Boom Barrier for Society<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/housing-societies\">Housing Society<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/ev-charging-in-apartments\">EV Charging in Apartments<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/vendor-management-system\">Vendor Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/utility-billing-software\">Utility Billing Software<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/digital-visitor-management-system\">Digital Visitor Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/biometric-visitor-management-system\">Biometric Visitor Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/parking-management-system\">Parking Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/visitor-registration-system\">Visitor Registration System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/apartment-security-management-system\">Apartment Security Management System<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/society-accounting-system\">Society Accounting System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/society-management-system\">Society Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/visitor-management-system\">Visitor Management System<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/boom-barrier\">Boom Barrier<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/apartment-management-software\">Apartment Management Software<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/www.nobrokerhood.com\/solutions\/housing-societies\">Housing Societies<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1771497934856\"><strong class=\"schema-faq-question\"><strong>1. Is it mandatory for a society to pay GST on maintenance charges to external service providers, even if the society qualifies for an exemption?<\/strong><\/strong> <p class=\"schema-faq-answer\">Yes, it is. Should the services provided by the vendor fall within the scope of GST regulations, the society is obligated to fulfil its payment obligations according to the applicable tax rate. For instance, the GST amount for services provided by contractors.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771497968272\"><strong class=\"schema-faq-question\"><strong>2. Does the maintenance of retail establishments or commercial flats within residential complexes require GST payment?<\/strong><\/strong> <p class=\"schema-faq-answer\">It does, indeed. The upkeep costs of housing the society\u2019s commercial areas are subject to GST. Commercial and residential properties are treated differently; the former must be paid at the correct GST rate since they are taxable supplies subject to GST.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771497969159\"><strong class=\"schema-faq-question\"><strong>3. Are the fees for transferring shares or the interest due on overdue payments included in the Rs 7500 limit?<\/strong><\/strong> <p class=\"schema-faq-answer\">No, they are not. The fees for transferring shares are considered taxable but are not taken into account within the Rs 7500 threshold since no third party is involved. Similarly, the interest charged for late payments is a personal fee, taxable but not within the Rs 7500 limit.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771497969958\"><strong class=\"schema-faq-question\"><strong>4. If a society\u2019s monthly maintenance costs exceed Rs 7500 but its yearly total income is less than Rs 20 lakh, is GST applicable?<\/strong><\/strong> <p class=\"schema-faq-answer\">No, GST is not applicable in this scenario.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771497970942\"><strong class=\"schema-faq-question\"><strong>5. Does GST need to be paid for the maintenance fees paid by the residents?<\/strong><\/strong> <p class=\"schema-faq-answer\">Upkeep fees up to Rs. 7500 per month per resident are GST-exempt. Previously, the exemption was available on a monthly upkeep fee of up to Rs. 5000 per resident. The limit was raised to Rs. 7500 starting from January 25, 2018.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1771498120187\"><strong class=\"schema-faq-question\"><strong>6. Is GST applicable on maintenance charges of residential buildings?<\/strong><\/strong> <p class=\"schema-faq-answer\">GST is not applicable if the monthly maintenance per flat is up to \u20b97,500 and the society\u2019s turnover is below \u20b920 lakh. Above this, 18% GST applies on taxable maintenance charges.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Maintenance Charges are the contributions that apartment buildings or Resident Welfare Associations (RWAs) receive from the residents in order to fund the maintenance and oversight of shared facilities. These costs often cover cleaning, safety, and maintenance of common areas such as swimming pools, community halls, playgrounds, gyms, lifts, and other essential services that help in&hellip; <a class=\"more-link\" href=\"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/\">Continue reading <span class=\"screen-reader-text\">GST on Apartment Maintenance Charges- Rates and Applicability<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":189240,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST on Apartment Maintenance Charges- Rates and Applicability<\/title>\n<meta name=\"description\" content=\"Pay 18% GST only if maintenance is \u20b97,500\/mo + and society turnover tops \u20b920L. 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If a society\u2019s monthly maintenance costs exceed Rs 7500 but its yearly total income is less than Rs 20 lakh, is GST applicable?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"No, GST is not applicable in this scenario.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/#faq-question-1771497970942","position":5,"url":"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/#faq-question-1771497970942","name":"5. Does GST need to be paid for the maintenance fees paid by the residents?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Upkeep fees up to Rs. 7500 per month per resident are GST-exempt. Previously, the exemption was available on a monthly upkeep fee of up to Rs. 5000 per resident. The limit was raised to Rs. 7500 starting from January 25, 2018.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/#faq-question-1771498120187","position":6,"url":"https:\/\/www.nobrokerhood.com\/blog\/everything-you-need-to-know-about-gst-on-maintenance-charges\/#faq-question-1771498120187","name":"6. Is GST applicable on maintenance charges of residential buildings?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"GST is not applicable if the monthly maintenance per flat is up to \u20b97,500 and the society\u2019s turnover is below \u20b920 lakh. Above this, 18% GST applies on taxable maintenance charges.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/posts\/185400"}],"collection":[{"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/comments?post=185400"}],"version-history":[{"count":12,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/posts\/185400\/revisions"}],"predecessor-version":[{"id":189632,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/posts\/185400\/revisions\/189632"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/media\/189240"}],"wp:attachment":[{"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/media?parent=185400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/categories?post=185400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nobrokerhood.com\/blog\/wp-json\/wp\/v2\/tags?post=185400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}