Section 54F deduction - GST and Stamp Duty cost whether allowed in , investment in residential house

Yes. For Section 54F, the cost of the new residential house includes not only the purchase price but also incidental expenses directly attributable to its acquisition, such as stamp duty, registration charges, brokerage and GST (where borne by the purchaser and not recoverable). Accordingly, in your example, the investment would be ₹107 (₹97 + ₹8 + ₹2). The fact that AIS/TIS reflects only ₹97 does not restrict your claim, provided you have proper documentary evidence for the additional acquisition expenses.

Thanks ...yes i have all verified proofs as payment was done through Netbanking/cheque..

Yes, both GST and stamp duty are generally includable in the cost of investment for Section 54F purposes, but with some nuance.

Section 54F requires you to invest the NET SALE CONSIDERATION (full consideration received, not just the capital gains) in a new residential house. The cost of the new house for this purpose includes:
- Purchase price paid to the seller or builder
- GST paid on an under-construction property (if applicable: GST at 5% for non-affordable, 1% for affordable housing)
- Stamp duty and registration charges paid at the time of registration

The courts have consistently held that stamp duty, registration fees, and other acquisition costs are part of the cost of the new asset. GST on property (for under-construction flats under RERA) is in the same category as incidental acquisition costs.

What is NOT included: brokerage or agent fees are sometimes contested, though many ITATs have allowed them as part of cost.

For the full Section 54F and 54 exemption framework including the investment period and documentation needed, this [capital gains exemption guide Section 54 and 54F](https://taxgarden.in/blog/capital-gains-exemption-section-54-54f-54ec) has the detailed conditions.