2018 (9) TMI 435

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....he present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by SHRI SHAM CATERERS , the applicant, seeking an advance ruling in respect of the following questions : Whether the food and beverages served at the time of parties within the premises ....