Sr.No

Item Description

Chargeability after 01 July 2020

Chargeability prior to 01 July 2020

1

All transactions executed at, as well as reported to the recognised Stock and Commodity Exchanges generally known as Contract Note transaction

Chargeable

Chargeable

2

Any transfer of securities for consideration through Depository other than 1 above, like issuance of shares and securities by the company, off-market buy and sell etc.

Chargeable

Not chargeable

3

Gifts, collaterals towards margin to stock-broker or to Banks or NBFC for borrowing, early pay-in shares etc (transfer for and return thereof) will not be liable for stamp duty

Not chargeable

Not chargeable

4

Bonus Shares, Split of shares etc without consideration

Not chargeable

Not chargeable

4

Government Securities

Not chargeable

Chargeable

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