XYZ (Proprietory Concern) has sold its entire business to PQR Pvt. Ltd. under slump sale of ongoing concern arrangement i.e., transfer of a whole of business concern as a going concern. For this purpose, Stamp Duty paid by PQR to Govt. of Maharashtra against ‘Business Transfer Agreement’. Is PQR required to pay GST under reverse charge on the stamp duty paid under the category ‘Services provided by Govt.’?