The Maharashtra Appellate Authority for Advance Ruling (AAAR) for GST has reiterated that services provided by housing societies would attract GST subject to certain conditions. Mumbai-based Apsara Co-operative Housing Society was collecting monthly or quarterly charges to manage, maintain and administer the property, and for other activities as prescribed in the Society by-laws. The charges included property tax, water and common electricity charges, as well as car parking charges. The AAAR observed that the activities carried out by Apsara Co-operative Housing amounted to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be liable for GST subject to the condition that the monthly subscription/contribution charged by the society from its members is more than Rs 7,500 per month per member and the annual aggregate turnover of the society by way of supplying of services and goods is also Rs 20 lakh or more.