Maharashtra Authority for Advance Ruling 12 September 2018, NO.GST-ARA-56/2018-19/B-114 Mumbai (The Supplier is not registered as “electricity transmission or distribution utility” as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of)

MAHARASHTRAAUTHORITYFOR ADVANCE RULING constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THEBENCHOE (1) Shri B. V. Borhade, Joint Commissioner of State Tax (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