2018 (9) TMI 442

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....017) The 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 Gurudev Siddha peeth, the applicant, seeking an advance ruling in respect of the following question Does service involving nurturing, nursing and maintenance of flowers, fruits....