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GST is to be charged by the housing society on the monthly
bill raised by the society. However, GST would be applicable if the monthly contribution exceeds Rs.7,500/-.
Certain statutory dues such as property tax, electricity
charges etc. form part of the monthly maintenance bill
raised by the society of its members. The question would
arise whether such charges should be included while
computing the monthly limit of Rs.7,500/- in terms of
clause (c) of sr.no.77 of notification 12/2017 -Central Tax
(Rate) dated 28.06.2017 as amended vide notification no.
2/2018- Central Tax (Rate), dated 25.01.2018. As per
clause (b) of the above exemption, exemption is available
to housing societies for provision of carrying out any activity
which is exempt from the levy of Goods and Services Tax
assuming that a housing society is a non-profit registered
entity; and property tax and electricity is exempt from
the levy of GST. Thus, charges, collected by the society
on account of property tax, electricity charges and other
statutory levies would be excluded while calculating the limit
of Rs.7,500/-.
Further, the question would then arise that if the monthly
bill is say Rs. 9,000/- (and the same is on account of services
for common use of its members), will GST be applicable on
Rs. 9,000/- or Rs. 1,500/- which is in excess of Rs. 7500/-.
In such cases, exemption is available up to an amount of Rs.
7,500/- and GST would be applicable on the entire amount
of Rs, 9000/- and not on [ Rs. 9000 – Rs. 7500] = Rs. 1500/-.

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