MAH/AAAR/RS-SK/25/2020-21 of Vilas Chandanmal Gandhi
GST AAARMAH/AAAR/RS-SK/25/2020-21
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Vilas Chandanmal Gandhi · The Maharashtra…
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Recorded against
The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% (9% CGST + 9% SGST), as prescribed under the entry at Sl. No. 16 (iii) of Notification No. 11/2017 – Central Tax (Rate), dated 28-06-2017.
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