GST on stamp paper and notary charges

[Kaustubh Karandikar]

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.

AI Summary

Debate on GST Reverse Charge for Stamp Duty and Notary Fees: Tax or Service? Discussing Section 15 & Rule 33. A discussion on a forum addresses whether GST should be paid under reverse charge for stamp paper and notary charges, categorized as services provided by the government. One participant argues that stamp duty is a tax and not a service, while notary fees might be considered pure agent charges. Another participant concurs, stating these are reimbursements without markup. A third participant clarifies that stamp duty is a tax and notary fees are services, referencing Section 15 of the CGST Act regarding tax liability. The discussion also touches on whether the pure agent exemption applies, requiring further examination under Rule 33 of the CGST Rules, 2017.