download from here

loan - pg 6. effective only from 1jul2019 onwards

spa - pg 48-54. 'instrument of transfer' means MOT.

below 300k - can be subsale/ developer
below 1mil - must be from developer. any residential project.

if your SPA is under schedule H of the HDA then can get.

Hi, if im first time homebuyer purchasing service apartment (commercial title HDA status) under RM1million can I get the 100% stamp duty waiver?
...... 5) In this paragraph—
“residential property” means a house, a condominium unit, an apartment or a flat purchased or obtained solely to be used as a dwelling house; ......

Thank you.

if your SPA is under schedule H of the HDA then can get.

yes, need to use the Surat Akuan that LHDN issued.

however whether 'service apartment' can get the waiver is a different story.

LHDN may term 'service apartment' as those hotel / managed by hotel or property managing agent.

recently most 'condos' are technically serviced apartments (especially those with commercial elements below the 'condo') if you check the development order, however they are sold as 'serviced apartments' but for private dwelling.

TL:DR - ask ur lawyer to let u sign that Surat Akuan and ask them to check with LHDN if the application for waiver kena rejected.