Advance Ruling Disposed After Voluntary Withdrawal of GST Rate and Classification Query

In re R K Azad Infrastructure (GST AAR Maharashtra) An application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 before the Authority of Advance Ruling, Maharashtra seeking clarification on two issues. The applicant had requested an advance ruling on the applicable rate of tax and the correct classification of services provided to a main contractor (builder/developer) for civil construction of low-cost houses, each having a carpet area of up to 60 square meters, forming part of an affordable housing project that...