In re Geeta Rani Mohanty (GST AAR Odisha)
In the case of M/s Geeta Rani Mohanty, the applicant sought an advance ruling from the GST Authority of Advance Ruling (AAR), Odisha, regarding the applicability of GST on stamp duty and registration fees paid for registering a mining lease deed. The applicant questioned whether these payments should attract GST, arguing that stamp duty is a statutory obligation under the Indian Stamp Act, 1899, and should not be subject to GST as it would lead to double taxation. The AAR Odisha examined the application and found that the matter was already under audit by the CGST Bhubaneswar Commissionerate, where a demand for GST payment on the stamp duty and registration fees was issued. Citing Section 98(2) of the CGST Act, 2017, which prohibits admitting an application for an advance ruling if the matter is already pending in any proceeding, the AAR ruled that the application was not maintainable and rejected it. The applicant was advised to appeal to the Odisha State Appellate Authority if dissatisfied with the ruling.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA
Subject: M/s. Geeta Rani Mohanty (herein after 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 OUST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5,000/- each under the CGST Act and the SGST Act.
