Residential Leases used exclusively for Residential purposes are Exempt from GST

Last updated: 10 November 2025

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The Delhi High Court has ruled that leases for residential properties used exclusively for residential purposes are exempt from Goods and Services Tax (GST). The court found that including GST and water charges in the calculation of lease rent for stamp duty purposes was not legally sound. Consequently, an order demanding deficient stamp duty and penalty was quashed, and a refund was directed.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Mr.Gurdev Raj Kumar v. Collector of Stamps (Government of NCT Delhi) [W.P.(C) 1463/2021, order dated October 28, 2025], held that the levy of deficient stamp duty and penalty on a lease deed for residential property by including GST and water charges in the lease rent computation is not legally sustainable, and the impugned order directing payment was quashed with a refund directed.

Citation :
W.P.(C) 1463/2021, order dated October 28, 2025

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5896_gurdev_raj_kumar.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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