What is Stamp duty?

Stamp duty is the tax amount an individual pays to the Government (Central and/or State of Gujarat) for executing various types of deeds or documents which have some sort of financial exchange, transaction or obligation associated with it. Stamp duty is also chargeable on the registration of sale, purchase or transfer of immovable property. Stamp duty is paid during the registration of a document or deed for e.g. for registration of Partnership deed or LLP agreement in case of LLP registration, the stamp duty is levied.

Stamp Duty

How to pay stamp duty?

  • Stamp duty value is printed on stamp paper or e-stamp paper after the stipulated duty is paid.
  • Stamp papers have different stamp values and each type of document/deed has to be executed on a stamp paper of a requisite value.
  • Stamp value varies from region to region, and also on the value of the deed or transaction is executed.

Modes of Payment of Stamp duty in Gujarat:

No. Mode of Payment for Stamp Duty Availability
1. Traditional Stamp Paper Yes
2. e-Stamp Paper Yes
3. Franking Yes
4. Adhesive Stamps Yes
5. GRAS No
6. Notary Stamp Yes
7. Revenue Stamps Yes
8. Agreement Stamps Yes
9. Non- Judicial Yes

Stamp duty rates in Gujarat:

Stamp duty charges vary from one state to another and may depend on gender, municipal areas or income groups within the state too. In Gujarat Basic rate of Stamp duty is 3.50% and Total rate is 4.90% i.e., Rs. 4.90 for every Rs. 100/- need to be paid as stamp duty for Gujarat Property Registration. The registration fee is 1.05%.

Here is a table showing Stamp duty rates in Gujarat for different documents, and agreements.

Table showing Stamp duty rates in Gujarat

Stamp duty rates in Gujarat

Sr. No. Particulars rates
Up to 04.08.19
Rs.
W.e.f 05.08.2020 Rs.
1 Affidavit 20 50
2 Agreement or memorandum of agreement or its record 100 300
3 Partnership deed (If any partner brings immovable property as capital then stamp duty @ 3.5% of Jantri Value will be leviable on it) 1% of total capital or Maximum 10,000/-
4 Change in Constitution Partnership
Due to Increase in capital 1% of additional capital
Any other reason 100 200
5 Dissolution of Reason 100 200
6 Apprenticeship Deed 100 300
7 Power of Attorney 100 300
8 Notary Public Attestation 35 50
9 Indemnity bond, Inspector ship Deed 100 300
10 Release deed in blood relation (Documents for foregoing inheritance Rights) 100 300
11 Administration Bond 100 300
12 Adoption Bond 100 200
13 Appointment in Execution of Power 100 300
14 Appraise ment or Valuation 100 300
15 Award 100 300
16 Cancellation 100 300
17 Composition Deed 100 300
18 Copy or extract 100 300
19 Counterpart or Duplicate 100 300
20 Customs Bond of Exercise Bond 100 300
21 Divorce 100 300
22 Letter of Guarantee 100 300
23 Letter of License 100 300
24 Marriage registration 100 200
25 Memorandum of Association of a Company 100 300
26 Notarial Act 20 50
27 Note of Memorandum 100 300
28 Note or Protest by Master of Ship 100 300
29 Protest of Bill or Note 100 300
30 Re-conveyance Mortgaged Property 100 300
31 Record of Transaction 100 300
32 Release 100 300
33 Security bond or Mortgage deed 100 300
34 Surrender of Lease 100 300
35 Transfer 100 300
36 Trust 100 300
Stamp Duty rates and Registration Charges For Immovable property

Stamp Duty for Immovable Property

S.No Stamp Duty Rate
1 The basic rate of Stamp duty 3.50 %
2 Surcharge at the rate of forty  percent on basic rate 1.40%
3 Total Stamp Duty 4.90%

Registration Charges for Immovable property

1 Male 1%
2 Female Nil
3 (For Joint name) Male-Female 1%
4 (For Joint name) Female-male Nil

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2 Comments

  1. Babubhai J Patel says:

    May i know how much stamp duty is to be paid by male on immovable property Land 618.43 sq. met + construction on land, survey no. 102, Village Vasana chacharwadi,Ta:Sanand, District:Ahmedabad, Gujarat

  2. Babubhai J Patel says:

    May i know how much stamp duty of construction on land 618.43 sq. met in survey no 102, village vasna chacharwadi, Ta: Sanand, Distr: Ahmedabad
    is to be paid. It is immovable property. Purchaser is male.

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