Advance Ruling Application Denied Due to Ongoing Audit Commissionerate Proceedings

In re Geeta Rani Mohanty (GST AAR Odisha) In the case of Geeta Rani Mohanty (GST AAR Odisha), the applicant, M/s. Geeta Rani Mohanty, filed an application for advance ruling under Section 97 of the CGST Act, 2017 and Section 97 of the Odisha GST Act, 2017. The applicant, engaged in the mining and supply of iron ore with its principal place of business in Barbil, Odisha, sought clarification on the GST implications regarding the stamp duty and registration fees paid for registering a lease deed related to mining activities. The applicant raised three specific questions: Whether GST is leviable...