Back Up Next
 

Rates of Securities Transaction Tax (STT)

Sr. No.

Taxable Securities Transactions

Rates

Payable by

1

Purchase of an equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock exchange; and

b) the contract for the purchase of such share or unit is settled by the actual delivery
or transfer of such share or unit.

0.125%

Purchaser

2

Sale of an equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock exchange; and
b) the contract for the purchase of such share or unit is settled by the actual delivery or transfer of such share or unit.

0.125%

Seller

3

Sale of an equity share in a company or a unit of an equity oriented fund, where –
a) the transaction of such purchase is entered into in a recognized stock exchange; and
b) the contract for the purchase of such share or unit is settled otherwise than by the
actual delivery or transfer of such share or unit.

0.025%

Seller

4

(a) Sale of an option
 

0.017% on option
premium

Seller

 

(b) Sale of an option in securities where option is exercised

0.125%
on the
settlement
price

Purchaser

 

(c) Sale of a futures in securities

0.017%

Seller

5

Sale of a unit of an equity oriented fund to the Mutual Fund.

0.25%

Seller

RATES OF COMMODITIES TRANSACTION TAX (CTT)

Sr. No.

Taxable Securities Transactions

Rate

Payable by

1

Sale of an option in goods or an option in commodity derivative

0.017% on option premium

Seller

2

Sale of an option in securities where option is exercised

0.125% on the settlement price of the option

Purchaser

3

Sale of a futures in securities

0.017% of the price at which the commodity derivative is sold

Seller


Back Up Next