Maharashtra Authority for Advance Ruling 1 December 2022, GST-ARA-126/2019-20/B.107 (“Where inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether)

MAHARASHIRA AUTHORIIY FOR ADVANCE RULING Tax, GSI Bhavan_Room No 10Z 400010 (Constituted under Section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE IHE BENCH OE (Member) PROCEEDINGS Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods (Under and Services Tax Act, 2017) are consumed in the construction of an immovable property outside "Where inputs