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The Gujarat Stamp (Amendment) Act, 2018 was enacted to amend the Bombay Stamp Act, 1958, which is the law governing stamps and registration in Gujarat. The amendment Act made a number of changes to the law, including:
The Gujarat Stamp (Amendment) Act, 2018 came into force on April 6, 2018.
Here are some of the specific changes made by the amendment Act:
Document | Stamp Duty |
---|---|
Acknowledgement of a debt | Rs. 10 for every Rs. 100 or part thereof. |
Administration Bond | Rs. 100 |
Adoption Deed | Rs. 100 |
Affidavit | Rs. 2 for every 100 words or part thereof. |
Agreement or Memorandum of an Agreement | Rs. 10 for every Rs. 100 or part thereof. |
Agreement related to deposit of Title-Deeds, Pawn or Pledge | Rs. 10 for every Rs. 100 or part thereof. |
Appointment in Execution of Power | Rs. 10 |
Appraisement or Valuation | Rs. 10 for every Rs. 100 or part thereof. |
Apprenticeship Deed | Rs. 10 |
Articles of Association of a Company | Rs. 50 |
Articles of Clerkship | Rs. 10 |
Award | Rs. 10 for every Rs. 100 or part thereof. |
Bill of Exchange | Rs. 10 for every Rs. 100 or part thereof. |
Bond | Rs. 10 for every Rs. 100 or part thereof. |
Bottomry Bond | Rs. 200 |
Cancellation | Rs. 10 |
Certificate of Sale | Rs. 10 |
Certificate or Other Document | Rs. 10 |
Charter Party | Rs. 10 for every Rs. 100 or part thereof. |
Composition Deed | Rs. 10 for every Rs. 100 or part thereof. |
Conveyance in the nature of part performance | Rs. 3,500 |
Copy or extract | Rs. 10 for every Rs. 100 or part thereof. |
Counterpart or duplicate | Rs. 10 |
Customs Bond | Rs. 200 |
Debenture | Rs. 10 for every Rs. 100 or part thereof. |
Divorce | Rs. 500 |
Entry as an advocate, vakil, or attorney on the roll of any high court | Rs. 100 |
Exchange of Property | Rs. 10 for every Rs. 100 or part thereof. |
Further Charge | Rs. 10 for every Rs. 100 or part thereof. |
Gift | Rs. 10 for every Rs. 100 or part thereof. |
Indemnity Bond | Rs. 100 |
Lease | Rs. 10 for every Rs. 100 or part thereof. |
Letter of allotment of shares | Rs. 10 |
Letter of Credit (Letter of Guarantee) | Rs. 100 |
Letter of License | Rs. 10 |
Memorandum of association of a company | Rs. 50 |
Mortgage Deed | Rs. 10 for every Rs. 100 or part thereof. |
Mortgage of a crop | Rs. 10 |
Notarial Act | Rs. 2 for every 100 words or part thereof. |
Note or Memorandum | Rs. 10 for every Rs. 100 or part thereof. |
Order for the payment of money | Rs. 10 |
Partition | Rs. 10 for every Rs. 100 or part thereof. |
Partnership Deed | Rs. 10 |
Dissolution of Partnership | Rs. 10 |
Power of Attorney | Rs. 10 for every Rs. 100 or part thereof. |
Protest of Bill or Note | Rs. 10 |
Receipt | Rs. 10 |
Reconveyance of Mortgaged Property | Rs. 10 |
Release | Rs. 10 |
Security Bond | Rs. 100 |
Surrender of Lease | Rs. 10 |
Conveyance (For immovable property valued at Rs. 10 lakh or less) | Rs. 3500 |
Conveyance (For immovable property valued at more than Rs. 10 lakh) | Rs. 3500 + 3.5% of the value of the property in excess of Rs. 10 lakh |
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