Central Government clarifies on GST Flat Maintenance
The Central Government has clarified the applicability of GST on flat maintenance charges collected by Resident Welfare Associations (RWAs) and housing societies. As per the provisions of the Central Goods and Services Tax Act, 2017, GST is applicable when maintenance charges exceed the prescribed threshold per member per month, subject to certain conditions. This clarification helps RWAs and residents understand tax liability, exemptions, compliance requirements, and proper invoicing under GST for housing society maintenance charges.