https://www.taxtmi.com/caselaws?id=780458 For a residential lease used as a residence, exempt GST could not be added to the lease rent for computing stamp duty. The Delhi HC held that renting of a residential dwelling for residential use fell within the GST exemption for such supply, so the demand treated GST as part of the lease consideration on a misconceived basis. On that footing, the order demanding deficit stamp duty and penalty was unsustainable and was quashed. The petitioner was also entitled to refund of the amount deposited. en-us Tue, 28 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780458 For a residential lease used as a residence, exempt GST could not be added to the lease rent for computing stamp duty. The Delhi HC held that renting of a residential dwelling for residential use fell within the GST exemption for such supply, so the demand treated GST as part of the lease consideration on a misconceived basis. On that footing, the order demanding deficit stamp duty and penalty was unsustainable and was quashed. The petitioner was also entitled to refund of the amount deposited. Case-Laws GST Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780458