Maharashtra Authority for Advance Ruling 9 July 2018, NO.GST-ARA-06/2018-19/B-62 Mumbai (“What is the rate & HSN code of GST applicable (after it's introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants)

(constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OF Shri B. V. Borhade, Joint Commissioner of State Tax 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 of