Services provided by association of persons to member persons is treated as supply and therefore cooperative housing societies are covered under GST provisions and would require to pay it the tax 18% in specific conditions.
There are two aspects. If the CHS is collecting monthly maintenance charges, excluding taxes, sinking fund contribution and water bill, of Rs5,000 per member per month, then it will have to pay GST @18%.
"Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution -
(c) up to an amount of Rs5,000 per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;"
Secondly, if the Society's annual maintenance charges are over Rs20 lakh, then it will have to pay GST.
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