Scenario: Shop in Connaught Place, Rs.1,50,000/month, 8-year lease, 8% annual escalation.
| Duration | 8 years (96 months) |
| Average Annual Rent (approx.) | Rs. 23,93,000 |
| Stamp Duty Slab | 3% (more than 5, up to 10 years) |
| Stamp Duty | Rs. 71,790 |
| Registration Fee | Rs. 1,100 |
| GST on Rent (18%, payable by tenant) | Rs. 4,30,740/yr |
| Total Govt. Charges | Rs. 72,890 |
Avg annual rent exceeds Rs.20 lakh, so 18% GST applies on the rent (separate from stamp duty) for a commercial letting like this one.