Mining lease deed registration fee & stamp duty – GST audit ongoing, advance ruling inadmissible.

Case-Laws – GST – Highlights – The applicant’s advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The matter is already under audit proceedings initiated by the

Mining lease deed registration fee & stamp duty – GST audit ongoing, advance ruling inadmissible.
Case-Laws
GST
The applicant's advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The matter is already under audit proceedings initiated by the Audit Commissionerate demanding GST payment. As per Section 98(2) of the CGST Act, an advance ruling cannot be sought on issues already pending in audit. T

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