Maharashtra Authority for Advance Ruling 28 May 2018, GST-ARA-33/2018-19/B-41, Mumbai (Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under)

MAHARASHTRA AUTHORITY FOR ADVANCERULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THEBENCHOF (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 present