Maharashtra Authority for Advance Ruling 30 April 2025, GST-ARA-94/2022-23/2025-26/B-213, Mumbai (Q.1: Whether the Applicant is entitled to take credit of Integrated Goods and Services Tax (“IGST”) paid by the Applicant under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the)

MAHARASHTRA AUTHORITYFOR ADVANCE RULING 400010. (Constituted under Section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORE THE BENCH OE (1) Shri. D. P. Gojamgunde, Joint Commissioner of State Tax, (Member) (2) Ms. Priya Jadhav, Joint Commissioner of Central Tax, (Member) PROCEEDINGS NO.GST-ARA- 94/2022-23/B- 213 Mumbai, dt.