https://www.taxtmi.com/forum/issue?id=119565 Stamp duty is a tax, not a service, and the exemption for "service of registration under any law" does not expressly include stamp duty collected under State Stamp Acts. Registration activity may be a service covered by the exemption, but stamp duty remains distinct. Duties are included for valuation purposes under GST valuation rules, yet that inclusion does not automatically render stamp duty an exempt service. If a supplier collects stamp duty on behalf of a buyer and remits it to the State, the collection may qualify as a pure agent arrangement subject to the GST rules governing agentive recoveries. en-us Mon, 03 Feb 2025 20:47:58 +0530 Sat, 15 Feb 2025 15:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119565 Stamp duty is a tax, not a service, and the exemption for "service of registration under any law" does not expressly include stamp duty collected under State Stamp Acts. Registration activity may be a service covered by the exemption, but stamp duty remains distinct. Duties are included for valuation purposes under GST valuation rules, yet that inclusion does not automatically render stamp duty an exempt service. If a supplier collects stamp duty on behalf of a buyer and remits it to the State, the collection may qualify as a pure agent arrangement subject to the GST rules governing agentive recoveries. Discussion-Forum GST Mon, 03 Feb 2025 20:47:58 +0530 https://www.taxtmi.com/forum/issue?id=119565