Stamp Duty: Plot vs Flat - What Is Cheaper?
Stamp duty rates are generally the same for plots and flats within the same state. However, flats in under-construction projects attract 5% GST on the full value (plots are GST-exempt), effectively making plots cheaper by 5% in one-time costs. A Rs 50 lakh plot pays Rs 2.5-3 lakh stamp duty and no GST. A Rs 50 lakh UC flat pays Rs 2.5-3 lakh stamp duty plus Rs 2.5 lakh GST.
Stamp Duty
₹2,50,000
5.0%
Registration
₹50,000
Property Value
₹50,00,000
Total Cost
₹53,00,000
Rates are approximate and vary by property type and location within the state. Female buyers get a discount in most states. Mumbai properties attract an additional 1% metro cess in Maharashtra.
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Common questions about Stamp Duty: Plot vs Flat - What Is Cheaper?
Is GST applicable on plot purchase?
No GST on pure land/plot purchases. GST at 5% applies to under-construction residential flats. Ready-to-move flats (with Occupancy Certificate) are GST exempt. This makes UC flats effectively 5% more expensive than ready flats or plots of the same price - a fact often overlooked in developer promotions.
Do I pay stamp duty on a resale flat?
Yes. Stamp duty is paid on every sale of a property, regardless of whether it is the first sale or the 10th. The rate is the same. There is no "used property" discount. On a resale flat, GST does not apply - only stamp duty and registration charges, making resale transactions slightly cheaper than buying from a developer for UC projects.
Can I pay stamp duty online?
Most states now offer e-stamping through SHCIL (Stock Holding Corporation of India) or their state portal. Maharashtra has iGR portal, Karnataka has Kaveri Online, Delhi uses RIMS. E-stamps are legally valid and eliminate the need for physical stamp paper for transactions above a threshold. The process takes 30-60 minutes online and generates a digitally signed stamp certificate.