2018 (9) TMI 444

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....he Maharashtra Goods and Services Tax Act, 2017) 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 Brink's India Private Limited, the applicant, seeking an advance ruling in respect of the following questions : 1. Whether i....