Does one need to pay Stamp Duty for a HDB flat inherited under the Intestate Succession Act (without will)? Any other fees & charges that may be required?

For one who does not own a residential property or already owned a residential property (HDB flat or private property), what to take note of and the fees & charges to set aside when inheriting the HDB flat? Parent has 2 children - 1 single, 1 married.