Residential Leases used exclusively for Residential purposes are Exempt from GST
Last updated: 10 November 2025
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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Bimal Jain
Published in GST
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