According to a decision made by the Maharashtra Appellate Authority for Advance Ruling (MAAAR), the delivery made in accordance with the contract from 1.4.2019 to 12.2021 is considered to fall under entry at serial number 3(vi)(a) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and is subsequently taxed at 6% under CGST, 6% under SGST,…
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