Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

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....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)