RATE OF STAMP DUTY ON SHARE CERTIFICATES.
S.No States Rate of duty
1. Andhra Pradesh Thirty Paisa/Since 30paisa Stamp not available , Rs.1 Revenue stamp irrespective of amount ,(on Folio)
2. Arunachal Pradesh Rs. 5.00 Revenue stamp irrespective of amount
3. Haryana Forty Paisa/Since 40paisa Stamp not available , Rs.1 Revenue stamp irrespective of amount ,(on Folio)
4. Himachal Pradesh Forty Paisa/Since 40paisa Stamp not available , Rs.1 Revenue stamp irrespective of amount ,(on Folio)
5. Karnataka Rs,1 for every 1000 Rs, or a part thereof of the value of the share, scrip or stock.
6. Kerala Fifty Paisa irrespective of amount ,(on Folio)
7. Maharashtra Rs,1 for every 1000 Rs, or a part thereof of the value of the share, scrip or stock..
8. Manipur NA
9. Nagaland Forty Five Paise Revenue stamp irrespective of amount
10. Orissa One rupee Revenue stamp irrespective of amount
11. Punjab Ten Rupees [40 n.p. under act 34 of 1960 and 25 n.p. prior thereto irrespective of amount ,(on Folio)
12. Rajasthan One rupee for every one thousand or a part thereof of the value of the shares, scrip or stock
13. Tripura As of Assam
14. Uttar Pradesh One Rupee (irrespective of face value market value)
15. National Capital Territory of Delhi One rupee for every one thousand or a part thereof of the value of the shares, scrip or stock
16. Tamil Nadu Rs.1 Revenue stamp irrespective of amount
17. Madhya Pradesh NA
18. Gujarat One rupee for every one thousand rupees or a part thereof of the value of the share, scrip or stock.
19. Bihar NA
20. West Bengal Rs,1 for every 1000 Rs, or a part thereof of the value of the share, scrip or stock.
21. Jharkand NA
22. Chhttisgarh NA
23. J&K NA
24. UttaraKhand NA
25. Meghalaya NA
26. Goa One rupee for every one thousand rupees or a part thereof of the value of the share, scrip or stock.
27. Assam NA
28. Sikkim NA
29. Mizoram NA
Union Territories
1. Chandigarh Forty paisa Forty Paisa/Since 40paisa Stamp not available , Rs.1 Revenue stamp irrespective of amount ,(on Folio)
2. Andaman and Nicobar Islands NA
3. Dadra and Nagar Haveli One rupee for every one thousand rupees or a part thereof of the value of the share, scrip or stock.
4. Daman and Diu NA
5. Lakshadweep NA
6. Puducherry NA
Disclaimer : Although effort has been made to provide current rates of stamp duty but all are requested to Pls reconfirm the rates once.
Best Regards,
Neha Jain
CAclubindia
