Stamp duty exemption for transfers of immovable property by government companies to government entities after central approval. Insertion of section 8G exempts instruments of conveyance or transfer of immovable property from stamp duty where the transferor is a Government company (or its subsidiary, unit or joint venture) and the transferee is another Government company or the Central or any State Government, when such transfer occurs by strategic sale, disinvestment, demerger or any scheme of arrangement after approval of the Central Government; Government company has the meaning assigned in clause (45) of section 2 of the Companies Act, 2013.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stamp duty exemption for transfers of immovable property by government companies to government entities after central approval.
Insertion of section 8G exempts instruments of conveyance or transfer of immovable property from stamp duty where the transferor is a Government company (or its subsidiary, unit or joint venture) and the transferee is another Government company or the Central or any State Government, when such transfer occurs by strategic sale, disinvestment, demerger or any scheme of arrangement after approval of the Central Government; Government company has the meaning assigned in clause (45) of section 2 of the Companies Act, 2013.
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