Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
AAR classifies monthly maintenance charges taxable under SAC 9995 at 18% GST
GSTOther Legal Matters
The Authority for Advance Rulings (AAR) held that monthly maintenance charges collected by housing or maintenance associations are taxable at 18% under SAC 9995 (Other services n.e.c.). The ruling clarifies GST applicability for societies, builders, and service providers, ending ambiguity on lower or exempt slabs. It reinforces that such recurring charges are taxable supply of services under GST law.
