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    <title>2019 (3) TMI 593 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling (AAR) held that the application seeking clarification on the taxability of the interchange fee under GST was not maintainable as it did not fall within the purview of the GST Act. The AAR concluded that the applicant was neither a supplier nor a recipient in the transaction and that the questions raised did not relate to the supply of goods or services. Therefore, the application for advance ruling was rejected.</description>
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      <description>The Authority for Advance Ruling (AAR) held that the application seeking clarification on the taxability of the interchange fee under GST was not maintainable as it did not fall within the purview of the GST Act. The AAR concluded that the applicant was neither a supplier nor a recipient in the transaction and that the questions raised did not relate to the supply of goods or services. Therefore, the application for advance ruling was rejected.</description>
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