Maharashtra Authority for Advance Ruling 5 June 2018, GST-ARA-37/2017-18/B-44, Mumbai (Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to)

MAHARASHTRA AUTHORITY FOR ADVANCE RULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFQRE THE BENCH OE (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