Annex IIA: Stamp Duty Rates for States and Union Territories FY81-FY2003

Andhra Pradesh Assam Bihar & Jharkhand Goa, Daman & Diu Gujarat Haryana
Year

Basic SC1 Total Basic SC2 Total Basic SC3 Addl. SC4 Total Basic SC Total Basic SC5 Total Basic SC Total

1980-81 4.5 5 9.5 0 8 0 8 4 1 5 12.5 0 12.5

1981-82 4.5 5 9.5 0 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1982-83 4.5 5 9.5 0 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1983-84 4.5 5 9.5 0 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1984-85 4.5 5 9.5 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1985-86 4.5 5 9.5 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1986-87 5 5 10 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1987-88 5 5 10 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1988-89 5 5 10 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1989-90 5 5 10 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1990-91 5 5 10 8.25 8.25 3.5 2.8 0.35 6.65 8 0 8 4 1 5 12.5 0 12.5

1991-92 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 4 1 5 12.5 0 12.5

1992-93 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1993-94 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1994-95 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1995-96 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1996-97 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1997-98 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1998-99 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

1999-2000 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 6 1.5 7.5 12.5 0 12.5

2000-01 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 8 2 10 12.5 0 12.5

2001-02 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 8 2 10 12.5 0 12.5

2002-03 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 8 2 10 12.5 0 12.5

2003-04 5 5 10 8.25 8.25 7 2.8 0.35 10.15 8 0 8 8 2 10 12.5 0 12.5
1. The surcharge levied on theamount or value of the consideration for the sale or market value of the property, whichever is higher.
2. For surcharge See Section 301 (1) of Assam Muncipal Act, 1958 and
3. The rate of surcharge is 85 paise per Re. 1 of stamp duty since 19.1.1972.
4. The rate of additional surcharge is 10% of the amount of stamp duties since 1.12.1977.
5. Additional stamp duty is leviable under Section 3-A of the Bombay Stamp Act (Gujarat), 1958, @ 25% of stamp duty.

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Annex IIB: Stamp Duty Rates for States and Union Territories FY81-FY2003

Madhya Pradesh and

Himachal Pradesh Karnataka Kerala Maharashtra Manipur
Year Chattisgarh

Basic SC Total Basic SC Total Basic SC6 Total Basic SC Total Basic SC Total Basic SC Total

1980-81 8 0 8 2 2 7.5 5 12.5 2 2 0

1981-82 8 0 8 2 2 7.5 5 12.5 2 2 0

1982-83 8 0 8 2 2 7.5 5 12.5 2 2 0

1983-84 8 0 8 2 2 7.5 5 12.5 2 2 0

1984-85 8 0 8 2 2 7.5 5 12.5 2 2 0

1985-86 8 0 8 2 2 7.5 5 12.5 2 2 0

1986-87 8 0 8 2 2 7.5 5 12.5 2 2 0

1987-88 8 0 8 10 2 12 7.5 5 12.5 2 2 0

1988-89 8 0 8 10 2 12 7.5 5 12.5 2 2 10 0 10

1989-90 8 0 8 10 2 12 7.5 5 12.5 7.5 4 11.5 10 0 10 7 0 7

1990-91 8 0 8 10 2 12 7.5 5 12.5 7.5 4 11.5 10 0 10 7 0 7

1991-92 8 0 8 10 2 12 8.5 5 13.5 7.5 4 11.5 10 0 10 7 0 7

1992-93 8 0 8 10 2 12 8.5 5 13.5 7.5 4 11.5 10 0 10 7 0 7

1993-94 8 0 8 10 2 12 8.5 5 13.5 7.5 4 11.5 10 0 10 7 0 7

1994-95 8 0 8 6 2 8 8.5 5 13.5 7.5 4 11.5 10 0 10 7 0 7

1995-96 8 0 8 6 2 8 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

1996-97 8 0 8 6 2 8 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

1997-98 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

1998-99 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

1999-2000 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

2000-01 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

2001-02 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

2002-03 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7

2003-04 8 0 8 8 2 10 8.5 5 13.5 7.5 4 11.5 8 0 8 7 0 7
6. The surcharge of 4% in muncipal area and 5% in corporation of the consideration is levied separately.

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Annex IIC: Stamp Duty Rates for States and Union Territories FY81-FY2003

Meghalaya Nagaland Orissa Punjab Rajasthan Tamilnadu

Year

Basic SC Total Basic SC Total Basic SC7 Total Basic SC Total Basic SC Total Basic SC Total

1980-81 9 9 10 0 10 17 0 17 6 5 11

1981-82 6.6 0 6.6 9 9 12.5 0 12.5 17 0 17 6 5 11

1982-83 6.6 0 6.6 9 9 12.5 0 12.5 17 0 17 6 5 11

1983-84 6.6 0 6.6 9 9 12.5 0 12.5 17 0 17 6 5 11

1984-85 6.6 0 6.6 9 9 12.5 0 12.5 17 0 17 6 5 11

1985-86 6.6 0 6.6 10.5 10.5 12.5 0 12.5 17 0 17 6 5 11

1986-87 6.6 0 6.6 10.5 10.5 12.5 0 12.5 17 0 17 6 5 11

1987-88 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 17 0 17 6 5 11

1988-89 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 17 0 17 6 5 11

1989-90 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 0 0 6 5 11

1990-91 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 0 0 6 5 11

1991-92 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 0 0 6 5 11

1992-93 6.6 0 6.6 4.2 10.5 14.7 12.5 0 12.5 10 0 10 6 5 11

1993-94 9.9 0 9.9 4.2 10.5 14.7 12.5 0 12.5 10 0 10 6 5 11

1994-95 9.9 0 9.9 4.2 10.5 14.7 12.6 0 12.6 10 0 10 6 5 11

1995-96 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 6 5 11

1996-97 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 6 5 11

1997-98 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 6 5 11

1998-99 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 6 5 11

1999-2000 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 6 5 11

2000-01 9.9 0 9.9 4.2 10.5 14.7 6 0 6 10 0 10 8 5 13

2001-02 9.9 0 9.9 4.2 10.5 14.7 6 0 6 11 0 11 8 5 13

2002-03 9.9 0 9.9 4.2 10.5 14.7 6 0 6 11 0 11 8 5 13

2003-04 9.9 0 9.9 4.2 10.5 14.7 6 0 6 11 0 11 8 5 13
7. These rates of additional stamp duty are for property situated in urban areas. The rates of additional stamp duty situated in rural areas was 6.5% till
1984-85 and 6% thereafter.

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Annex IID: Stamp Duty Rates for States and Union Territories FY81-FY2003

Tripura Uttar Pradesh West Bengal Union Territory of Delhi

Year

Basic SC Total Basic SC Total Basic SC Addl. SC Total Basic SC Total

1980-81 5 0 5 2 2 0 2 2 3 5 8

1981-82 5 0 5 2 2 0 2 2 3 5 8

1982-83 5 0 5 2 2 0 2 2 3 5 8

1983-84 5 0 5 2 2 0 2 2 3 5 8

1984-85 5 0 5 2 2 0 2 2 3 5 8

1985-86 5 0 5 2 2 0 2 2 3 5 8

1986-87 5 0 5 2 2 0 2 2 3 5 8

1987-88 5 0 5 2 2 0 2 2 3 5 8

1988-89 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1989-90 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1990-91 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1991-92 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1992-93 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1993-94 5 0 5 12.5 2 14.5 16 3.2 2 21.2 3 5 8

1994-95 5 0 5 12.5 2 14.5 10 2 2 14 3 5 8

1995-96 5 0 5 12.5 2 14.5 10 2 2 14 3 5 8

1996-97 5 0 5 12.5 2 14.5 5 1 2 8 3 5 8

1997-98 5 0 5 12.5 2 14.5 5 1 2 8 3 5 8

1998-99 5 0 5 8 2 10 5 1 2 8 3 5 8

1999-2000 5 0 5 8 2 10 5 1 2 8 3 5 8

2000-01 5 0 5 8 2 10 5 1 2 8 3 5 8

2001-02 5 0 5 8 2 10 5 1 2 8 8 5 13

2002-03 5 0 5 8 2 10 5 1 2 8 8 5 13
2003-04 5 0 5 8 2 10 5 1 2 8 5 3 8

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