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GEETA RANI MOHANTY
(Authority for Advance Ruling, Odisha)

Hon'ble Judges:

ABHAY GUPTA
NIHAR RANJAN NAYAK
Pet. Counsel
Pramod Kumar Jena
Res. Counsel
---

Petitioner / Applicant

GEETA RANI MOHANTY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Odisha

Date May 17, 2024
Order No.

06/ODISHA-AAR/2023-24

Citation

2024(5) TAXREPLY 10447
Original Order
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ORDER

Subject:M/s. Geeta Rani Mohanty (hereinafter referred to as the 'Applicant") having principal place of business/registered office/ corresponding address at Ground Floor, Station Road, Barbil, Keonjhar-758035 bearing GSTIN 21AADFG1692D2ZW has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the CGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 The Applicant has sought ruling in respect of the following questions: “(i) whether the GST is leviable on stamp duty & registration fee paid for the purpose of a registering lease deed with registering authority. (ii) Whether the nil rate of tax under Sl. No. 47 of the exemption notification 12/2017-CT dtd. 28.06.2017 is applicable to stamp duty & registration fee paid by the applicant for registering their mining lease deed. (iii) Whether the stamp duty and registration fee should be treated as consid....

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