Maharashtra Authority for Advance Ruling 6 August 2018, GST-ARA-21/2018-19/B-84 Mumbai (Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime?)

ADVANGE MAHARASHTRA AUTHORITY FOR ADVANCE RULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFQRE THE BENCH OF (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 application has been filed under section 97