Enter your monthly maintenance per member and the society's turnover to see whether 18% GST applies, and exactly what each member owes. It applies the real CBIC test most calculators get wrong — GST is on the full amount, not just the part above Rs 7,500. Free, no login, prints to PDF.
Nothing you type is stored — it stays in your browser.
The common-use contribution per member, per month.
Aggregate turnover from all supplies in the financial year. Below this, the society is exempt regardless of the per-member charge.
18% is the applicable rate on taxable society maintenance. Confirm the current rate with your auditor.
Used to show the society's total monthly GST collection.
Your result
GST status
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Indicative only — not tax advice. Thresholds and rates are set by the GST Council and CBIC and can change; confirm before billing.
This calculator is for indicative planning only and is not tax or legal advice. The Rs 7,500-per-member exemption and Rs 20 lakh turnover threshold derive from Notification 12/2017-Central Tax (Rate) and CBIC clarifications including Circular 109/28/2019; the applicable rate is set by the GST Council and can change. Confirm the current rules with your society auditor before billing members or filing returns.
How the rule works
Maintenance contributions up to Rs 7,500 per member per month for common-use services are exempt under Notification 12/2017-Central Tax (Rate). If your per-member charge stays at or below Rs 7,500, no GST applies — full stop.
Even if the per-member charge crosses Rs 7,500, GST applies only when the society's aggregate annual turnover exceeds Rs 20 lakh. A small society below this turnover is exempt regardless of the per-member amount. Both conditions must be true for GST to be due.
When both conditions are met, GST is charged on the entire maintenance amount, not just the excess above Rs 7,500. CBIC Circular 109/28/2019 settled this: on a charge of Rs 9,000, GST applies to the full Rs 9,000, not to Rs 1,500. At 18%, that is Rs 1,620 of GST, taking the total to Rs 10,620 per member per month.
Common-area maintenance contributions count towards the Rs 7,500 test. Amounts a society collects purely as an agent and pays straight to authorities — such as municipal property tax and electricity charges — are generally excluded. Sinking-fund and repair-fund treatment can vary, so confirm inclusions with your auditor.
| Per member / month | Turnover > ₹20 L? | GST | Total per member |
|---|---|---|---|
| ₹6,000 | Yes | Exempt | ₹6,000 |
| ₹7,500 | Yes | Exempt (at limit) | ₹7,500 |
| ₹9,000 | No | Exempt (turnover) | ₹9,000 |
| ₹9,000 | Yes | ₹1,620 (18% on full) | ₹10,620 |
Illustrative, based on an 18% rate. Confirm the current threshold and rate with your auditor before billing.
From calculator to compliant billing
A calculator checks one charge. EstateDeck applies the Rs 7,500 test per member across the whole society at billing time, raises GST-compliant member invoices with your GSTIN, keeps ITC and exempt-vs-taxable records separate, and produces GSTR-ready reports — so the committee bills correctly without an auditor recheck every cycle.
₹7,500
rule applied per member
18%
auto-applied above threshold
GSTR
ready reports & tax invoices
ITC
records kept separately
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Society GST, answered
Only when two conditions are both met: the charge exceeds ₹7,500 per member per month, and the society's aggregate annual turnover exceeds ₹20 lakh. If either is not met, the maintenance is exempt.
On the full amount. CBIC Circular 109/28/2019 clarified that once liable, GST applies to the entire maintenance — on ₹9,000, GST is on the whole ₹9,000, not on ₹1,500.
18% on taxable society maintenance. A ₹9,000 charge crossing both thresholds carries ₹1,620 GST, for ₹10,620 per member per month. Confirm the current rate with your auditor.
No. If aggregate annual turnover is ₹20 lakh or less, all supplies to members are exempt even if individual maintenance exceeds ₹7,500. The turnover test must be crossed first.
Common-use maintenance counts. Statutory dues collected purely on an agency basis — property tax, electricity to authorities — are generally excluded. Sinking/repair-fund treatment varies, so confirm with your auditor.
No — it's free and runs in your browser. If your society runs EstateDeck, the ₹7,500 rule is applied automatically per member at billing, GST-compliant invoices generate monthly, and GSTR-ready reports are maintained.
EstateDeck applies the test per member, raises GST-compliant invoices and keeps GSTR-ready records — no manual recheck each cycle.
