Gujarat govt cuts stamp duty to ₹300 on inheritance-related land transfers

The Gujarat government has announced a major relief in stamp duty on inheritance-related land transactions, a move aimed at benefiting farmers and easing property transfers within families.

Chief Minister Bhupendra Patel approved the decision to rationalise Jantri-based stamp duty provisions for internal land transactions among heirs.

Exercising powers under Section 9 of the Gujarat Stamp Act, 1958, the government has fixed a token stamp duty of ₹300 for certain categories of agricultural land transfers arising out of inheritance.

Under the revised provisions, when one or more heirs transfer rights to other heirs, either in a direct line of succession or, in the absence of such heirs, among those in the horizontal line, a stamp duty of ₹300 will be levied on each transaction entry.

Similarly, in cases involving succession-based distribution of jointly held land, including situations where no direct or lateral heirs are alive, a nominal duty of ₹300 will apply to each distribution record.

The government said the simplified structure would also apply to entries involving survivorship and transfer of rights among lateral heirs in the absence of direct descendants.

Officials said the decision is expected to ease the process of property distribution among family members, reduce legal disputes and encourage formal registration of transactions that often go undocumented due to high stamp duty.

The move is also likely to reduce the financial burden on farmers and improve clarity in land ownership records, thereby minimising disputes.