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    <title>2020 (7) TMI 225 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The court held that all questions raised by the applicant regarding the liability to pay GST on invoices and proposed reimbursements from ONGC were non-maintainable. The court found that the activities in question did not pertain to the supply of goods or services being undertaken or proposed to be undertaken post-GST implementation. Therefore, the provisions of the CGST Act regarding liability to pay GST were not applicable in these circumstances. Consequently, the court did not provide answers to the questions raised by the applicant.</description>
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      <description>The court held that all questions raised by the applicant regarding the liability to pay GST on invoices and proposed reimbursements from ONGC were non-maintainable. The court found that the activities in question did not pertain to the supply of goods or services being undertaken or proposed to be undertaken post-GST implementation. Therefore, the provisions of the CGST Act regarding liability to pay GST were not applicable in these circumstances. Consequently, the court did not provide answers to the questions raised by the applicant.</description>
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