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    <title>GST on stamp paper and notary charges</title>
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    <description>Whether GST applies under reverse charge on stamp paper and notary charges turns on classification: stamp duty is described as a tax (not a service) while notary fees are a service. Assessable value rules require inclusion of taxes and charges for GST valuation. Liability is asserted to lie with the recipient, and entitlement to pure agent treatment for reimbursements must be tested against documentary criteria under the rules.</description>
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      <description>Whether GST applies under reverse charge on stamp paper and notary charges turns on classification: stamp duty is described as a tax (not a service) while notary fees are a service. Assessable value rules require inclusion of taxes and charges for GST valuation. Liability is asserted to lie with the recipient, and entitlement to pure agent treatment for reimbursements must be tested against documentary criteria under the rules.</description>
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