The Maharashtra Authority of Advance Ruling (AAR) ruled that the Input Tax Credit (ITC) is not allowable on Food and Beverages consumed in Industrial Canteen.The coram of Rajiv Mangoo and T.R.Ramnani ruled that the exemption to a ‘defence formation for preparation and generation of E way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence.The Authority ruled that exemption on payment of GST on transport of ‘military or defence equipment through a goods transport agency applicable to goods transported by organization. The AAR held that availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is not allowed against GST liability on renting of immovable property.