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THE MAHARASHTRA RAJYA SAHAKRI SANG MARYADIT
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Dnynesh Shinde
Sadashiv Bodke
Res. Counsel
Na

Petitioner / Applicant

THE MAHARASHTRA RAJYA SAHAKRI SANG MARYADIT

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 18, 2018
Order No.

GST-ARA- 11/2018-19/B-70

Citation

2018(7) TAXREPLY 365

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ORDER

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 THE MAHARASHTRA RAJYA SAHAKRI SANG MARYADIT, the applicant, seeking an advance ruling in respect of the following question. The Maharashtra Rajya Sahakari Sangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra Rajya Sahakari Sangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act, 1960. Therefore, it is requested to exempt GST to Maharashtra Rajya Sahakari Sangh Ltd. At the outset, we would like to make it clear that the provisions of both the CGST Act and the GST Act are the same except for certain provisions. Therefore, unless a mention is specific....

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