Maharashtra Authority for Advance Ruling 6 August 2018, GST-ARA-13/2018-19/B-86 Mumbai (Whether GST is applicable on Sale and / or Purchase of DFIA licenses?)

(constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCHQE (1) Shri B. V. Borhade, Joint Commissioner of State Tax (2) Shri Pankaj Kumar , Joint Commissioner of Central Tax PROCEEDINGS section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) he present application has been filed under section 97 of