Parliament Question: Waiving interest and GST on ground rent institutional plots

GOVERNMENT OF INDIA MINISTRY OF HOUSING AND URBAN AFFAIRS RAJYA SABHA UNSTARRED QUESTION NO. 3416 ANSWERED ON 23/03/2026 WAIVING INTEREST AND GST ON GROUND RENT INSTITUTIONAL PLOTS 3416. DR. M. THAMBIDURAI: Will the Minister of Housing and Urban Affairs be pleased to state: (a) whether it has come to the notice of Government that in several cases of institutional plots and colleges allocated by the Delhi Development Authority (DDA), ground rent is not revised for many years after it becomes due and is revised only after considerable delay; (b) whether, upon such delayed revision, DDA levies interest and GST on the revised ground rent even where the delay is attributable to DDA; (c) the number of representations received seeking waiver of such interest and GST; and (d) whether Government proposes to consider waiving interest and GST in such cases? ANSWER THE MINISTER OF STATE IN THE MINISTRY OF HOUSING AND URBAN AFFAIRS (SHRI TOKHAN SAHU) (a): Delhi Development Authority (DDA) has informed that DDA allots all institutional lands parcels, including those for colleges, on lease basis. As per the provisions of the Delhi Development Authority (Disposal of Developed Nazul Land) Rules, 1981 as well as in accordance with the terms and conditions of the allotment and the lease deed, ground rent is required to be paid by the lessee on yearly basis. Rule 42(3) of Delhi Development Authority (Disposal of Developed Nazul Land) Rules, 1981 mandates the allottee to pay an annual ground rent at the rate of 2.5% of the premium originally payable. Further, Rule 42 (4) of the said Rules provides that the rate of ground rent in all cases shall be subject to enhancement after a period of thirty years from the date of allotment. Hence, it is the responsibility of the lessee/allottee to pay the annual ground rent in cases of institutional lands parcels, including those for colleges, allotted on lease hold basis. As per the practice in vogue, the challans evidencing payment of the annual ground rent, when deposited by the allottee, are verified by DDA through its Account department and in this process, in cases where the ground rent enhancement is due, the same is also revised. (b): Delhi Development Authority (DDA) has informed that interest on delayed payment by allottee is levied as per the terms and conditions of the allotment letter and lease deed. The applicable taxes/charges, including GST, are levied as per the prevailing rules and government instructions, wherever appliable. (c): Delhi Development Authority (DDA) has informed that no specific compilation of such cases seeking waiver of interest and GST is maintained in DDA. However, representations are decided as per applicable legal provisions as and when received. (d): GST and interest are being levied as per the relevant statutory provisions. *****