{"id":13598,"date":"2018-09-05T00:00:00","date_gmt":"2018-09-04T18:30:00","guid":{"rendered":""},"modified":"2018-09-05T00:00:00","modified_gmt":"2018-09-04T18:30:00","slug":"in-re-brink-s-india-private-limited","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13598","title":{"rendered":"In Re: Brink\u2019s India Private Limited"},"content":{"rendered":"<p>In Re: Brink\u2019s India Private Limited<br \/>GST<br \/>2018 (9) TMI 445 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMI<br \/>AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AAR<br \/>Dated:- 5-9-2018<br \/>GST-ARA-59\/2018-19\/B-105 <br \/>GST<br \/>SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER<br \/>\nPROCEEDINGS<br \/>\n(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)<br \/>\nThe 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 &#8220;the CGST Act and MGST Act&#8221;] by Brink&#39;s India Private Limited, the applicant, seeking an advance ruling in respect of the following question:<br \/>\n&#8220;Considering<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=366709\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Re: Brink\u2019s India Private LimitedGST2018 (9) TMI 445 &#8211; AUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; TMIAUTHORITY FOR ADVANCE RULING, MAHARASHTRA &#8211; AARDated:- 5-9-2018GST-ARA-59\/2018-19\/B-105 GSTSHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13598\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;In Re: Brink\u2019s India Private Limited&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13598","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13598"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13598\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}