Stamp duty in Puducherry: 10%, or 5% for women residents

The sale rates

The department’s table of fees has these two rows, quoted as published:

• “Conveyance (Sale) 10% on the sale value of the property or the G.L.R. value whichever is higher. 1.5% on the sale value of property mentioned in the document or GLR rate which ever is higher.”
• “Conveyance (Sale Women Purchase) 5% on the sale value of the property or the G.L.R. value whichever is higher. 1.5% on the sale value of property mentioned in the document or GLR rate which ever is higher.”

The page adds: “In addition, computer fee of Rs. 100/- is chargeable for every transaction.” The table has no date or notification reference above it.

The 10% is the highest base stamp duty rate among the jurisdictions Payotte could read. The women’s rate halves the duty but leaves the registration fee unchanged.

The guideline land rate

G.L.R. is the guideline land rate. The FAQ says “Guideline Value of any land should truly reflect the market value” and that values are fixed every year by the concerned Deputy Collector (Revenue) of the Department of Revenue and Disaster Management. It links to a GLR lookup page, nilamagal.py.gov.in/glr, and says the department’s site has a process for calculating stamp duty and that sub-registrar counters answer such queries. Payotte did not run the lookup, so it states no GLR value. See circle rate and guidance value.

Because the table says “whichever is higher”, the duty and the fee are computed on the GLR value if your price is below it.

The women’s concession

The FAQ heading reads “50 % stamp duty concession for women purchaser”. The conditions on the page:

• the woman must be “permanently residing in UT of Puducherry”;
• she shows her address at registration with one of: a ration card issued by the Government of Puducherry in her name; a valid passport extract showing Puducherry residence; a certified copy of the electoral roll page; an LPG connection and an electricity connection, both in her or her spouse’s name and held together for at least one year; an LPG connection and a drinking-water connection under the same conditions; or, for defence, paramilitary and police personnel, a certificate from the appropriate authority declaring Puducherry as home town.

The FAQ does not say whether the concession applies when a woman buys jointly with a man, or whether an NRI woman who keeps a Puducherry address qualifies; ask the Sub-Registrar. See stamp duty concession for women.

Other deeds on the table

Rows as read on the page; the page is undated.

Two points need care. The power of attorney row 12 is much heavier than elsewhere when the grantee is not a blood relation; read the exact cell on the page before an NRI instructs a power in Puducherry, and see NRI power of attorney from abroad. And the agreement to sale is ₹20 on the table; the table does not say whether a later sale deed gets any credit for it, so ask the Sub-Registrar. For lease rows see rent agreement registration.

What was not confirmed

• The date of the table and the notification behind it.
• A lower registration rate. A search snippet mentioned 0.5% on a district page; it was not read, and the department’s own table reads 1.5%. Payotte uses 1.5%.
• The GLR values, and any year-on-year revision.
• Whether other concessions exist beyond the women’s one.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can confirm the current table with the Registration Department and check whether a woman co-buyer or an NRI qualifies for the concession. A registered valuer can help if you think the GLR value does not fit your plot.