https://www.taxtmi.com/caselaws?id=399026 The appellate authority upheld the ruling of the Maharashtra Advance Ruling Authority, confirming that the sale of Transferable Development Rights (TDR)/Floor Space Index (FSI) is subject to GST under Heading 9972 at the rate of 18% (9% CGST + 9% SGST). The authority found no merit in the appellant's arguments, determining that TDR/FSI is a taxable supply of service under the CGST Act, 2017. en-us Wed, 26 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399026 The appellate authority upheld the ruling of the Maharashtra Advance Ruling Authority, confirming that the sale of Transferable Development Rights (TDR)/Floor Space Index (FSI) is subject to GST under Heading 9972 at the rate of 18% (9% CGST + 9% SGST). The authority found no merit in the appellant's arguments, determining that TDR/FSI is a taxable supply of service under the CGST Act, 2017. Case-Laws GST Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399026