Latest Answer: However, even if the society obtains this registration, it cannot levy GST, if the maintenance charge for a flat does not exceed Rs 5000 per month.
So, in case the aggregate of the charges levied by the housing society does not exceed Rs 20 lakhs in a year, it need not register under the GST. Therefore, it need not levy GST on the maintenance charges recovered from its members, even though the individual monthly charges for a flat may exceed Rs 5,000.