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GST on stamp paper and notary charges, Goods and Services Tax - GST

Issue Id: - 117613
Dated: 4-11-2021
By:- Kaustubh Karandikar
GST on stamp paper and notary charges

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Is GST required to be paid under reverse charge on amount paid towards ‘Stamp Paper and Notary charges’ under the head services provided by Govt.? In my view not required. Experts views please.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 4-11-2021
By:- Shilpi Jain

Not liable on stamp duty... it is in the nature of tax... no service involved...

Notary is it in the nature of pure agent charges?

2 Dated: 5-11-2021
By:- Kaustubh Karandikar

Yes shilpi ji, it is in the nature of pure reimbursement without any mark up

3 Dated: 5-11-2021

Stamp duty is a tax. Notary is a service

Section 15(2)(a) of the CGST Act talks about the inclusion of any taxes, duties, cesses, fees and charges levied under any other law (other than GST) in the assessable value while discharging the GST liability. From the language of Section 15(1)(a) of CGST Act, it is manifestly clear that stamp duty is required to be taxed under GST.

The liability of stamp duty and notary services charges lies on the buyer. Whether the benefit of 'pure agent' is admissible or not ? That is required to be examined as per parameters laid down under Rule 33 of CGST Rules, 2017 ? Docs to be examined for this purpose.


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