2019 (2) TMI 913

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....vices 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 by Royal Translines Private Limited, seeking an advance ruling in respect of the following questions : 1. Whether the transaction would be classified as GTA service. 2. Applicability of Notification No. 20/2017 - Integ....