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.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/AAAR/RS-SK/25/2020-21 dated - 26.08.2020
AR Order No. and Date, against which Appeal has been filed
GST-ARN-40/2019-20/B- 06 Dated 15.01.2020
Year