GST & Cooperative Housing Societies
I request Shri Yogendra Garg, Director, CBEC to kindly clarify, whether Housing Societies where the contribution by members exceeds Rs.20 Lakhs per year are required to register under GST?
This is being advised by Chartered Accountants to Housing Societies.
As per CBEC web site under the heading "Service Tax Exemptions to be continued in GST as decided by GST Council" at Serial No. 26 it is mentioned that
"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 -
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of GST; or
(c) up to an amount of five thousand rupees 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;"
Housing Societies were exempted from Service Tax. Housing Societies are formed for the convenience of Members and are providing service to Members only without any commercial consideration or profit motive.
An early clarification will be highly appreciated. more
This is being advised by Chartered Accountants to Housing Societies.
As per CBEC web site under the heading "Service Tax Exemptions to be continued in GST as decided by GST Council" at Serial No. 26 it is mentioned that
"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 -
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of GST; or
(c) up to an amount of five thousand rupees 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;"
Housing Societies were exempted from Service Tax. Housing Societies are formed for the convenience of Members and are providing service to Members only without any commercial consideration or profit motive.
An early clarification will be highly appreciated. more
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Oct 31
RWAs should be exempted. These are kind of non profit voluntary service entities only to ensure that building remains in condition worth living. The government preaches simplification of tax regime but practices complexity. more
Aug 07
Society management provides services (like housekeeping of common areas, waste disposal, sewage disposal, maintenance of colony roads, security), all of which are supposed to be provided by Govt, and are getting paid taxes for this, irrespective of whether Govt provides such services or not). Why taxes again? more
Aug 07
