Stamp duty in Rajasthan: 6%, women's rate and the surcharge

The base rates

The sheet lists “Sale Deed /Conveyance Deed (General)”, Article 21(i), as “6% of market value”, notified by 2020-135 of 20 February 2020. The registration fee is “1%”. The sheet’s common charges section gives the copying, scanning and indexing fee as “Rs. 300/-” and the general registration fee as ”@ 1%”.

A “deemed conveyance” is charged like a sale. The sheet applies the same 6% to an agreement to sell, an irrevocable power of attorney or any other instrument executed in the course of a conveyance, such as an allotment letter, patta or licence “with possession or with promise of possession”. When the final conveyance is later signed, it pays the difference between what was paid on the earlier instrument and the 6%, and a reduced registration fee of ₹1,000 if the full fee was paid on the earlier one (notification 2024-68 of 8 February 2024). Before you sign an agreement in Rajasthan, read this row: the agreement itself may be where the main duty is paid.

Categories of buyer

At the foot of the sheet is a table, with the note “Stamp duty rebate is given on submission of the certificate of identity”. The text lists General 6%, Female (other than SC/ST/BPL) 5%, Female (SC/ST/BPL) 4%, Disabled 4%, and “Remitted” for the last two values, with notifications 2020-135, 2020-131 of 20 February 2020, 2023-32, 2023-48 and 2023-47. The page-one header lists more columns than the foot table has values, so the pairing of the last values with disability categories is not certain; read the sheet’s own table and the notification for your category. See stamp duty concession for women.

Other rows reduce the duty for specific transactions, as read on the sheet:

• Senior citizen aged 60 or above: stamp duty 5%, registration fee 0.5% (notification 2022-122 of 23 February 2022).
• Residential plot up to 100 sq. yards: 5% (2022-113 of 23 February 2022).
• Sale in a multistorey building above 4 floors, within 1, 2 or 3 years of first registration: 2%, 3% or 4% respectively (2014-57 of 14 July 2014).
• PMAY or CM Jan Awas Yojana units sold by an urban local body or a developer: stamp duty at 0.5% of the consideration for EWS and 1% for LIG (2024-66 of 8 February 2024); see PMAY urban 2.
• A start-up conveyance up to ₹50 lakh: nil, subject to an eligibility certificate under the start-up policy.

Whether a rebate on a transaction can be combined with a buyer-category rate is not stated in the text read. Ask the sub-registrar.

The surcharge question

The sheet’s header says “Surcharge on Stamp Duty 10+20 = 30%”. The column that shows the surcharge applicable to each line cannot be read, so Payotte cannot confirm that it is charged on a sale deed. An earlier sheet “As applicable on: 01-08-2019 (Revised)” reads “Surcharge on Stamp Duty: 10+10 = 20%”. The two figures differ, and changes after May 2024 were not checked.

To see how much is at stake, a calculation on a ₹50,00,000 sale at 6%: base duty ₹3,00,000. If a 20% surcharge applied to the duty it would be ₹60,000; at 30%, ₹90,000. These figures only show the order of magnitude. Payotte’s own calculator leaves the surcharge out and says so. Ask the sub-registrar or the e-stamp portal for the total duty on your deed.

Registration formalities on the sheet

• Site inspection by the registration office depends on the value of the document: not required up to ₹10 lakh, “Random” above ₹10 lakh and up to ₹50 lakh, “Compulsory” above ₹50 lakh.
• A document registered under the Anywhere Registration Scheme is also marked for compulsory inspection.
• The sheet says the department prepared the fee master so that duty and fees are uniform across the state, and that the applicable Acts, Rules and notifications prevail over the sheet.

The market value

The sheet charges “market value”. Rajasthan’s district-level value rates, which determine it, were not read, and the registration portal refused connections from outside India. See circle rate and guidance value.

Which professional to consult

A property lawyer (advocate) enrolled with the State Bar Council can read the current notification for your category of buyer, the surcharge position and the treatment of your agreement to sell. A registered valuer can help if you contest the market value assessed.