2024 (7) TMI 979

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....GST 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 consideration for mining lease service, when those are actually paid for receiving service of the Government for registration of a conveyance/ lease deed." 1.1 At the outset, we would like to make it clear that....

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..../9017-CT (R) dated 28.06.2017, the service provided by the Central Government, State/ UT Government or Local Authority, by way of registration required under any law for the time being in force, attracts nil rate of tax. Both the registration fee & stamp duty are pre-condition for registering the lease deed and the service provided by the Government are exempted by virtue of the notification mentioned supra. 3.0 The personal hearing was fixed on 05.02.2024 under due intimation to the Applicant, the jurisdictional officer of State GST & jurisdictional officer of Central GST (intimated through their respective Commissionerates along with a copy of the application and the written submission of the Applicant). The through its representative Mr....

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....plicant has sought ruling. Further, it is also seen that the Applicant has been issued GST DRC-01A by the Addl. Commissioner, Audit Commissionerate vide C.No. GADT/CnG/ADT/GST/2791/2023-GR-1-CGST-ADT CIR-ANGL-ADT-2941 A dated 23.02.2024 for payment of GST on the aforesaid amount. It would be pertinent to mention here that the proviso to sub-section (2) of Section 98 of the CGST Act, 2017 provides that "the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act". 4.2 In the instant case, the Applicant i.e. M/s. Geeta Rani Mohanty, Barbil, appears to have fallen under the first proviso to Sectio....