Introduction to GST on Maintenance Charges

Maintenance charges are an essential aspect of owning or residing in a property. Whether it's for an apartment complex, a housing society, or a commercial building, these charges cover the upkeep of common areas and amenities. However, with the implementation of Goods and Services Tax (GST) in India, there has been confusion regarding the applicability of GST on Maintenance Charges.

Applicability of GST on Maintenance Charges

GST is applicable to any supply of goods or services unless specifically exempted. Maintenance charges fall under the category of services provided by Resident Welfare Associations (RWAs) or housing societies to their members. Therefore, they are subject to GST if their annual turnover exceeds the threshold limit.

Understanding the Threshold Limit

RWas or housing societies with an annual turnover of up to Rs. 20 lakhs are exempted from GST registration. However, if the turnover exceeds this limit, they are required to register for GST and levy GST on maintenance charges collected from members.

Impact on Residents

For residents, the imposition of GST on maintenance charges means an increase in the amount they need to pay. It's essential for them to understand the implications of GST and how it affects their monthly expenses.

Compliance and Documentation

RWAs or housing societies need to maintain proper documentation and comply with GST regulations. This includes issuing GST-compliant invoices, filing GST returns, and ensuring transparency in financial transactions.


In conclusion, while GST on maintenance charges adds to the financial responsibilities of both RWAs and residents, understanding its applicability and compliance requirements is crucial. Master India SEO helps businesses navigate through such regulatory complexities, ensuring smooth operations and compliance