2020 (2) TMI 533

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.... Services Tax Act, 2017) The present application was 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 M/s.. Junior Chamber International India, the applicant, seeking an advance ruling in respect of the following questions: 1. Since the amount collected as membe....