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TaxReply India Pvt Ltd

PENGUIN TRADING AND AGENCIES LIMITED
(Appellate Authority for Advance Ruling, Odisha)

Hon'ble Judges:

NARESH PENUMAKA
SUSHI KUMAR LOHANI
Pet. Counsel
Vikram Khaitan
Res. Counsel
Na

Petitioner / Applicant

PENGUIN TRADING AND AGENCIES LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Odisha

Date Nov 5, 2019
Order No.

03/ODISHA-AAAR/2019-20

Citation

2019(11) TAXREPLY 1013
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ORDER

M/s Penguin Trading and Agencies Limited Room No 201 & 204, Maa Parvati Enclave, 2nd Floor, Station Road, Barbil, Odisha, Pin - 758035 (Here-in after referred as The Applicant ) filed an application before AAR Odisha on 24 05 2019 under Section 97 of the Odisha Goods and Service Tax Act 2017/CGST Act, 2017 seeking an advance ruling on rate of GST payable by them under Reverse Charge Mechanism on royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 2.0 The Applicant is a Limited company having GSTIN 21AABCP9346E1ZN registered in Barbil Odisha and falls within the jurisdiction of State of Odisha The Applicant is staled to have been granted mining lease for extracting of iron ore in Odisha by the State Government and accordingly is engaged in the business of mining and supply of iron ore As consideration for the mining lease with the license to extract iron ore from the lease area, the Applicant pays royalty to the State Government before....

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