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    RATE OF STAMP DUTY

    State wise stamp duty rules for eForm 1, Memorandum of Association (MoA), Articles of Associations (AoA), eForm SH-7 and eForm FC-1)

    Stamp duty rules for Form INC-2/INC-7/INC-29, MoA, AoA, and SH-7

    NAME OF STATE/ UNION TERRITORY AMOUNT IN RUPEES
    INC-2/INC-7/INC-29 MOA AOA SH-7
    REMARKS
    DELHI
    DELHI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 200 0.15% OF AUTHORISED CAPITAL SUBJECT TO A MAXIMUM STAMP DUTY OF RS. 25 LAKHS OF STAMP DUTY

    STAMP DUTY SHALL BE: 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 25 LAKHS.

    DELHI (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 200 200 NIL
    DELHI (SECTION 8 COMPANIES) 10 NIL NIL NIL
    HARYANA
    HARYANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 15 60

    60 IF AUTHORISED CAPITAL IS LESS THAN OR EQUAL TO RS. 1 LAKH

    120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH

    NIL
    HARYANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 15 60 60 NIL
    HARYANA (SECTION 8 COMPANIES) 15 NIL NIL NIL
    MAHARASHTRA
    MAHARASHTRA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 100 200 1000 ON EVERY RS. 5 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY.

    STAMP DUTY SHALL BE RS. 1000 ON EVERY RS.5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF SUBJECT TO A MAXIMUM OF 50 LAKHS OF STAMP DUTY.

    HOWEVER, IN THE CASE OF INCREASE OF AUTHORISED CAPITAL BEYOND RS. 2,50,00,00,000/-, NO STAMP DUTY SHALL BE PAYABLE

    FOR EG- FOR SH-7 IF AUTH. CAPITAL IS INCREASED FROM RS. 240 CRORES TO RS. 300 CRORES THEN STAMP DUTY PAYABLE SHALL BE CALCULATED ON RS. 10 CRORES (I.E. RS. 250 CRORES RS. 240 CRORES) AND NOT ON RS. 60 CRORES (I.E. RS. 300 CRORES- RS.240 CRORES) AS NO STAMP DUTY IS PAYABLE BEYOND AUTHORISED CAPITAL OF RS. 250 CRORES.
    MAHARASHTRA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 100 NIL NIL NIL
    MAHARASHTRA (SECTION 8 COMPANIES) 100 NIL NIL NIL
    ORISSA
    ORISSA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 300 300 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8 AND SECTION 8 COMPANIES.
    ANDHRA PRADESH
    ANDHRA PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 0.15% OF THE AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.

    THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.

    STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.

    ANDHRA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 1000 1000 THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
    TELANGANA
    TELANGANA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 0.15% OF THE AUTHORIZED CAPITAL SUBJECT TO A MINIMUM OF RS.1000/- AND A MAXIMUM OF RS.5 LAKHS 0.15% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO A MINIMUM OF RS. 1000/- AND MAXIMUM OF RS. 5 LAKHS.

    THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.

    STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 5 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 5 LAKHS OF STAMP DUTY.

    TELANGANA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 1000 1000 THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
    BIHAR
    BIHAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY.

    STAMP DUTY SHALL BE HIGHER OF (I) OR (II),

    (I) RS. 1000/-

    (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY

    (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE.

    BIHAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 500 1000 NIL
    BIHAR (SECTION 8 COMPANIES) 20 NIL NIL NIL
    JHARKHAND
    JHARKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 5 63 105 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
    JHARKHAND (SECTION 8 COMPANIES) 5 NIL NIL NIL
    JAMMU AND KASHMIR
    JAMMU AND KASHMIR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 150 150 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 300 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH NIL
    JAMMU AND KASHMIR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 150 150 NIL
    JAMMU AND KASHMIR (SECTION 8 COMPANIES) 10 NIL NIL NIL
    TAMILNADU
    TAMIL NADU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 200 300 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
    TAMIL NADU (SEVTION 8 COMPANIES) 20 NIL NIL NIL
    PUDUCHERRY
    PUDUCHERRY (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 200 300 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
    PUDUCHERRY (SECTION 8 COMPANIES) 10 NIL NIL NIL
    ASSAM
    ASSAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 15 200 310 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    MEGHALAYA
    MEGHALAYA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 100 300 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    MANIPUR
    MANIPUR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 100 150 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    NAGALAND
    NAGALAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 100 150 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    TRIPURA
    TRIPURA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 100 150 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    ARUNACHAL PRADESH
    ARUNACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 200 500 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    MIZORAM
    MIZORAM (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 100 150 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    KERALA
    KERALA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 1000 FOR COMPANIES HAVING AUTHORISED CAPITAL UP TO RS. 10 LAKHS- RS. 2,000/-
    FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 10 LAKHS AND UP TO RS. 25 LAKHS- RS. 5,000/-
    FOR COMPANIES HAVING AUTHORISED CAPITAL ABOVE RS. 25 LAKHS- 0.5% OF THE AUTORIZED CAPITAL
    NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL.
    KERALA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 1000 2000 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
    LAKSHADWEEP
    LAKSHADWEEP (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 500 1000 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES AND COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    MADHYA PRADESH
    MADHYA PRADESH (COMPANIES HAVING SHARE CAPITAL) 50 2500 0.15% OF AUTHORISED CAPITAL SUBJECT TO MINIUMM OF RUPEES 5000 AND MAXIMUM OF RUPEES 25 LAKH OF STAMP DUTY. STAMP DUTY SHALL BE
    0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 5000 AND MAXIMUM OF RS. 25 LAKHS OF STAMP DUTYLESS
    0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RRS.5000 AND MAXIMUM OF RS.25 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED ON OR AFTER 16TH SEPT 14) OR 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MINIMUM OF RS. 1000 AND MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY (IN CASE THE LAST CAPITAL INCREASE OCCURRED PRIOR TO 16TH SEPT 14) AS THE CASE MAY BE.
    MADHYA PRADESH (COMPANIES NOT HAVING SHARE CAPITAL) 10 2500 5000 NIL
    CHHATTISGARH
    CHHATTISGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 0.15% OF AUTHORISED CAPITAL OR 1000, WHICHEVER IS MORE SUBJECT TO A MAXIMUM OF 5 LAKHS OF STAMP DUTY

    STAMP DUTY SHALL BE HIGHER OF (I) OR (II),

    (I) RS. 1000/-

    (II) 0.15% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY LESS 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY

    (III) HOWEVER, IF 0.15% OF AMOUNT OF EXISTING AUTHORISED CAPITAL IS RS. 5 LAKHS OR MORE THEN NO STAMP DUTY SHALL BE PAYABLE

    CHHATTISGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 1000 NIL
    CHHATTISGARH (SECTION 8 COMPANIES) 10 NIL NIL NIL
    RAJASTHAN
    RAJASTHAN (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 0.5% OF AUTHORISED CAPITAL 0.5% OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL SUBJECT TO MAXIMUM STAMP DUTY OF RS. 25 LAKHS

    THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES HAVING SHARE CAPITAL

    STAMP RULE FOR SH-7 IMPLIES THAT THE MAXIMUM LIMIT OF RS. 25 LAKHS SHALL BE CALCULATED EVERY TIME THERE IS ANY INCREASE IN SHARE CAPITAL, EVEN IF THE COMPANY HAS ALREADY PAID RS. 25 LAKHS OF STAMP DUTY.

    RAJASTHAN (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 500 NIL THESE RULES SHALL ALSO APPLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
    PUNJAB
    PUNJAB (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 5000 5000 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 10,000 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH NIL
    PUNJAB (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 25 5000 5000 NIL
    PUNJAB (SECTION 8 COMPANIES) 25 NIL NIL NIL
    HIMACHAL PRADESH
    HIMACHAL PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 60 60 IF AUTHORISED CAPITAL IS LESS THAN EQUAL TO RS. 1 LAKH AND 120 IF AUTHORISED CAPITAL IS GREATER THAN RS. 1 LAKH NIL
    HIMACHAL PRADESH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 60 60 NIL
    HIMACHAL PRADESH (SECTION 8 COMPANIES) 3 NIL NIL NIL
    CHANDIGARH
    CHANDIGARH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 500 1000 NIL
    CHANDIGARH (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 3 500 1000 NIL
    CHANDIGARH (SECTION 8 COMPANIES) 3 NIL NIL NIL
    UTTAR PRADESH
    UTTAR PRADESH (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 500 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
    UTTAR PRADESH (SECTION 8 COMPANIES) NIL NIL NIL NIL THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL.
    UTTARAKHAND
    UTTARAKHAND (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 500 500 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL (OTHER THAN SECTION 8) AND TO SECTION 8 COMPANIES HAVING SHARE CAPITAL
    UTTARAKHAND (SECTION 8 COMPANIES) NIL NIL NIL NIL THESE RULES SHALL BE APPLICABLE ONLY TO SECTION 8 COMPANIES NOT HAVING SHARE CAPITAL
    WEST BENGAL
    WEST BENGAL (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 10 60 300 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8
    WEST BENGAL (SECTION 8 COMPANIES) 10 NIL NIL NIL
    KARNATAKA
    KARNATAKA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 1000 500 ON EVERY RS.10 LAKHS OF AUTHORISED CAPITAL OR PART THEREOF 500 ON EVERY RS.10 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF, SUBJECT TO A MINIMUM OF 500.
    KARNATAKA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 1000 500 NIL
    KARNATAKA (SECTION 8 COMPANIES) 20 NIL NIL NIL
    GUJRAT
    GUJARAT (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 100 0.5% OF AUTHORIZED CAPITAL SUBJECT TO MAXIMUM OF 5 LAKHS STAMP DUTY SHALL BE- 0.5% OF AMOUNT OF INCREASED AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
    LESS 0.5% OF AMOUNT OF EXISTING AUTHORISED CAPITAL SUBJECT TO MAXIMUM OF RS. 5 LAKHS OF STAMP DUTY
    GUJARAT (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 100 1000 NIL
    GUJARAT (SECTION 8 COMPANIES) 20 NIL NIL NIL
    DADRA AND NAGAR HAVELI
    DADRA AND NAGAR HAVELI (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 1 15 25 NIL THESE RULES SHALL ALSO APPLY TO COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8.
    DADRA AND NAGAR HAVELI (SECTION 8 COMPANIES) 1 NIL NIL NIL
    GOA
    GOA (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 50 150 RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORISED CAPITAL. RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF.
    GOA (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 50 150 1000 NIL
    GOA (SECTION 8 COMPANIES) 50 NIL NIL NIL
    DAMAN AND DIU
    DAMAN AND DIU (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 150 RS. 1000/- FOR EVERY RS. 5 LAKHS OR PART THEREOF AUTHORIZED CAPITAL. RS. 1000/- FOR EVERY RS. 5 LAKHS OF AMOUNT OF INCREASE IN AUTHORISED CAPITAL OR PART THEREOF
    DAMAN AND DIU (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 150 1000 NIL
    DAMAN AND DIU (SECTION 8 COMPANIES) 20 NIL NIL NIL
    ANDAMAN AND NICOBAR
    ANDAMAN AND NICOBAR (COMPANIES HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 200 300 NIL
    ANDAMAN AND NICOBAR (COMPANIES NOT HAVING SHARE CAPITAL OTHER THAN SECTION 8) 20 200 300 NIL
    ANDAMAN AND NICOBAR (SECTION 8 COMPANIES) 20 NIL NIL NIL  
     
         
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