|
S
r No
|
Item Description
|
Rate of Stamp Duty
|
Who is liable to pay
|
Whom to Pay on behalf of state Govt
|
When is liable to pay
|
Old rates at Maharashtra
|
|
1
|
Equity Segment (Capital Market) Non delivery (intra-day) trades across Stock Exchanges except debentures and Govt Securities
|
0.003%
|
Buyer
|
Stock Exchange / CCs
|
On settlement
|
0.004% (0.002% each for buyer and seller)
|
|
2
|
Equity Segment (Capital Market) delivery trades across Stock Exchanges except for debentures and Govt Securities
|
0.015%
|
Buyer
|
Stock Exchange / CCs
|
On settlement as delivery and not closeout
|
0.02% (0.01% each for buyer and seller)
|
|
3
|
Equity and Commodity Futures
|
0.002%
|
Buyer
|
Stock Exchange / CCs
|
On settlement
|
0.004% (0.002% each for buyer and seller)
|
|
4
|
Equity and Commodity Options on premium value
|
0.003%
|
Buyer
|
Stock Exchange / CCs
|
On settlement
|
0.004% (0.002% each for buyer and seller)
|
|
5
|
Futures and Options on Currency and Interest rates
|
0.0001%
|
Buyer
|
Stock Exchange / CCs
|
On settlement
|
0.004% (0.002% each for buyer and seller)
|
|
6
|
Government Securities
|
Nil
|
NA
|
NA
|
NA
|
0.001% (0.0005% each by Buyer and Seller)
|
|
7
|
Issue of securities including debentures
|
0.005%
|
Issuer
|
Depository
|
At the time of credit to Depository
|
Nil
|
|
8
|
In case of Debenture reissue
|
0.0001%
|
Issuer
|
Depository
|
At the time of credit to Depository
|
Nil
|
|
9
|
In case of transfer of Debenture against off-market trade or delivery trades
|
0.0001%
|
Seller / Transferor
|
Depository
|
At the time of transfer
|
Nil
|
|
10
|
In case of transfer of Debenture pursuant to Trade at Stock Exchange (Delivery Trades)
|
0.0001%
|
Buyer
|
Stock Exchange / CCs
|
At the time of settlement
|
0.0005%
|
|
11
|
Open-offer, Buyback, Offer for Sell etc through Stock Exchange Platform
|
0.015%
|
Acquirer / Seller
|
Stock Exchange / CCs
|
On settlement as delivery and not closeout
|
0.02% (0.01% each for buyer and seller)
|
|
12
|
Transfer of any Equity and Equity related securities for consideration, made through depository, otherwise than on the basis of any transaction on Stock and Commodity Exchanges
|
0.015%
|
Seller / Transferor
|
Depository
|
At the time of transfer
|
Nil
|
