| Category of Buyer | Stamp Duty Rate | Surcharge (33% of SD) | Effective Duty | Registration Fee |
|---|---|---|---|---|
| Male (General) | 6% | 1.98% | 7.98% | 1% |
| Female (General) | 5% | 1.65% | 6.65% | 1% |
| Female (SC/ST/BPL) | 4% | 1.32% | 5.32% | 1% |
| Joint (Male + Female) | 6% | 1.98% | 7.98% | 1% |
| Legal Entity (Company, Trust, etc.) | 6% | 1.98% | 7.98% | 1% |
* Percentage of the declared Property Value / DLC rate, whichever is higher.
Upfront Exemption
At the time of land registration itself, eligible enterprises get a 75% exemption from paying stamp duty and surcharge — directly saving a large portion of registration costs upfront.
Reimbursement
Once the business commences commercial operations, the remaining 25% stamp duty paid at registration is fully reimbursed to the enterprise — completing the 100% benefit.
- Property must be acquired for Commercial Operations — residential or personal use does not qualify.
- Application shall be made before Registration of Property — you cannot apply retrospectively after registration.
- Investment shall be in Rajasthan only — properties located outside Rajasthan are not covered.
- Investment shall be after the launch of RIPS 2024 — only investments made after 8th October 2024 are eligible.
- Project land must be identified and finalized before applying — the property details should be confirmed prior to the application.
- Commence operations within 36 months — a project availing the 75% upfront exemption must begin commercial operations within 36 months from the date of availing the benefit.
- Only Stamp Duty and Surcharge are exempted — the 1% Registration Fee remains payable and is not covered under this scheme.
⚠️ Important Points to Remember
- Apply before registering the property — late applications are not accepted.
- The 1% Registration Fee is not covered and must be paid separately.
- Commercial operations must commence within 36 months of availing the 75% upfront benefit to be eligible for the 25% reimbursement.
- Only investments made after 8th October 2024 (RIPS 2024 launch date) are eligible.
- Property must be used for commercial / industrial operations only.
- This benefit is available for investments in Rajasthan only.
Need help applying? Our CA-led team at C&S Consultancy handles the entire process — from DPR preparation to filing the stamp duty exemption application and reimbursement follow-up. Reach out via WhatsApp or call us today.