Applicabilty of GST to Group Housing Societies

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LEVY AND COLLECTION OF TAX - CGST Section 7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; Section 2(17) “business” includes–– (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; Section 2(84) “person” includes— (f) an association of persons or a body of individuals, whether incorporated or not, in India or outside India; Section 137. Explanation.––For the purposes of this section,–– (i) “company” means a body corporate and includes a firm or other association of individuals; Section 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees. Section 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; more  

If the subscription is upto 5000/- per month, the society is exempted from Service Tax. Concept of mutuality is not applicable under GST in specified cases. more  

Cooperative Housing Societies in Maharashtra were exempted from Service Tax based on concept of Mutuality. However under GST Cooperative Housing Societies are required to register as Tax Deductor for the purpose of TDS. GST is not applicable on Property Tax, Water Tax, N.A. Tax, Electricity Charges and Contribution to Sinking Fund. Therefore Rs.5000 per month of maintenance charges excluding these heads may attract GST. It is suggested all members of Local Circles request Government to exempt Cooperative Housing Societies from GST as they are not carrying out activities of manufacturing, supply of goods and service for commercial purpose or profit. more  

Position well arguable under principles of Mutuality. Lawmakers demanding tax if society charges 5000/- per month (not 50,000/-) from memebrs more