Maharashtra Authority for Advance Ruling 11 July 2018, NO.GST-ARA-28/2017-18/B-64 Mumbai (1. Whether the expression “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in entry number 252 of the schedule 1 of the Notification No 01/2017-Integrated Tax (Rate) covers specific)

MAHARASHTRAAUTHORITY FOR ADVANCE RULING (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 Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,