Maharashtra Appellate Authority for Advance Ruling 5 November 2020, MAH/AAAR/RK-SK/28/2020-21 (The MAAAR while upholding the Maharashtra AAR Order held that activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be)

(Constituted under Section 99 of the Maharashtra Goods and Services Tax Act, 2017) MAHAAARRS-SKI28 /2020-21 BEFORE THE BENCH OF Shri Rakesh Kumar Sharma, MEMBER (Central Tax) Shri Sanjeev Kumar, MEMBER (State Tax) (Proceedings under Section 101 of the Central Goods and Services Tax Act; 2017 and the Maharashtra Goods and Services Tax Act, 2017) At the outset.