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Page 1: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 2: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 3: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 4: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 5: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 6: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 7: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 8: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 9: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 10: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 11: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 12: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 13: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 14: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 15: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 16: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 17: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,
Page 18: gstcouncil.gov.ingstcouncil.gov.in/sites/default/files/ruling-new/Maharashtra_AAR_139_2018-19_NIBM_25...NIBM PO, Kondhwe Khurd, Pune 411048 NIBM PO, Kondhwe Khurd, Pune 411048 CST-ARA,

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