Stamp Duty Itself Is Not Subject to GST
Stamp duty is a state government levy under the Indian Stamp Act — it is not a supply of goods or services, so GST is never charged on the face value of the e-Stamp Paper itself. This holds true whether you buy from estamper.in or any other authorised e-stamping channel.
What Service Fees Does GST Apply To?
When you use a platform like estamper.in, you're paying for a bundle of convenience services layered on top of the government stamp duty — and those services are taxable supplies under GST, currently at 18%.
- Processing / Convenience Fee — for facilitating and issuing your order
- Print on e-Stamp Service — printing your drafted document onto the e-Stamp paper
- Courier / Physical Delivery Fee — for speed post delivery of a printed copy
- e-Signing Service Fee — for E-Sign or Aadhaar-based e-Sign facilitation
Government pass-through charges — the e-Stamp face value itself, the state's Government Platform Fee, and any state-specific surcharges — are excluded from GST, since these are statutory charges collected on behalf of the government, not a service fee.
How Businesses Can Get a GST Tax Invoice
If you're purchasing e-Stamp Paper for your business and need to claim input tax credit, select "Yes" under "Whether you are a Business?" at checkout on estamper.in, then enter your GSTIN and email address. A proper GST tax invoice — with taxable value, CGST/SGST or IGST split, and your GSTIN — is generated and emailed to you.
CGST + SGST vs IGST — Which Applies?
Whether your invoice shows CGST + SGST or IGST depends on whether your business's registered state matches the seller's state (derived from the first two digits of your GSTIN). If they match, the invoice splits the 18% GST into 9% CGST + 9% SGST. If your business is registered in a different state, the full 18% is charged as IGST.
Frequently Asked Questions
Do I need to be GST-registered to order e-Stamp Paper?
No. GST registration is only relevant if you want a formal B2B tax invoice for input credit purposes. Individual, non-business orders are billed as regular B2C sales with GST included in the displayed price.
Will my invoice show the e-Stamp value separately?
Yes. Your GST invoice itemises only the taxable service fees. The e-Stamp face value and any government platform fees are shown separately and are not taxed.
What if I forget to add my GSTIN at checkout?
Once an order is completed as a B2C (non-business) sale, a separate GST invoice cannot usually be issued retroactively — always select "Yes" and enter your GSTIN before completing payment if you need one.
estamper.in
estamper.in is India's fastest e-stamp paper delivery platform, operating under the official Government of India e-stamping frameworksince 2020. Our team of legal and stamp paper experts has assisted 500+ customers across Karnataka, Delhi, Punjab, Puducherry, and 20+ Indian states. All content is reviewed for accuracy by stamp paper specialists.