Maharashtra Authority for Advance Ruling 5 September 2018, NO.GST-ARA-01/2018-19/B-109 Mumbai (1. What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under PMAY is required?2. What is the rate of tax to be levied by the)

MAHARASHIRAAUTHORITY FOR ADVANCE RULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OF (1) Shri B. V. Borhade, Joint Commissioner of State Tax (2) Shri Pankaj Kumar , Joint Commissioner of Central Tax PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The