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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
Name of state/ union territory	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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