Section 2(18) in The Maharashtra Goods and Services Tax Act, 2017
(18)[ ***] [Deleted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]Explanation. - For the purposes of this clause, factors that should be considered in determining whether goods or services are related include-(a)the nature of the goods or services ;(b)the nature of the production processes ;(c)the type or class of customers for the goods or services ;(d)the methods used to distribute the goods or supply of services ; and(e)the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities ;
