Maharashtra Authority for Advance Ruling 26 July 2018, NO.GST-ARA-08/2018-19/B-76 Mumbai (Whether the marketing promotion and distribution services (hereinafter referred to as the "Said Services") provided by Sabre India to Subre APAC would be subject to tax under the CGST Act 2017 and the)

MAHARASHTRA AUTHORITYFORADVANCERULING (Constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCHOE 1) Shri B. V. Borhade, Joint Commissioner of State Tax (Member) (2) Shri Pankaj Kumar, Joint Commissioner of Central Tax (Member) PROCEEDINGS (Under section 98 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)