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Do I pay GST on my society maintenance bill?

Short answer: Only if your society's total annual collection exceeds Rs 20 lakh AND your own monthly charge exceeds Rs 7,500/flat. If both are crossed, 18% GST applies on the FULL amount, not just the excess.

Law: Circular No. 109/28/2019-GST · Authority: CBIC · Status: in force · Checked 25 Sept 2026

What you need to know

Who this applies to: buyers/sellers/landlords

Official / primary source: cbic-gst.gov.in (government source)

The law behind it

GST on housing-society maintenance charges: Rs 7,500/month threshold

A society only charges GST on maintenance if BOTH its annual collection exceeds Rs 20 lakh AND a member is billed over Rs 7,500/month. Cross either limit and 18% GST applies on the FULL amount, not just the excess.

Circular No. 109/28/2019-GST · in force · source

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This page summarises CAPGAIN's law library entry gst-faq-maintenance-charges. It is general information for India, not advice on your facts. Where a point says something is not yet confirmed, treat it as open and check the latest notification.