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    <title>2020 (9) TMI 1104 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Appellate Authority upheld the ruling that the services provided by the Appellant were not classified as Goods Transport Agency (GTA) services but rather as &quot;rental services of transport vehicles.&quot; Consequently, the Appellant was not entitled to charge GST at 12% under the forward charge mechanism. The appeal filed by the Appellant was dismissed, affirming the decision of the Maharashtra Advance Ruling Authority.</description>
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      <description>The Appellate Authority upheld the ruling that the services provided by the Appellant were not classified as Goods Transport Agency (GTA) services but rather as &quot;rental services of transport vehicles.&quot; Consequently, the Appellant was not entitled to charge GST at 12% under the forward charge mechanism. The appeal filed by the Appellant was dismissed, affirming the decision of the Maharashtra Advance Ruling Authority.</description>
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