G.O. (Ms.) Nos. 164 to 167, Stamp Duty Concessions, 2021
The Commercial Taxes and Registration (J1) Department issued G.O. (Ms.) Nos. 164, 165, 166 and 167 on 27 November 2021 concerning stamp duty concessions under different Tamil Nadu industrial policies, and the Registration Department circulated them through Letter No. 5494/C2/2020 dated 2 December 2021. The supplied text gives the complete concessions under G.O. (Ms.) No. 164 for aerospace and defence projects, the complete time limited exemption under G.O. (Ms.) No. 165 for qualifying electric vehicle projects, and only the opening portion of G.O. (Ms.) No. 166, while it does not provide the provisions of G.O. (Ms.) No. 167.
What the documents do
The Commercial Taxes and Registration (J1) Department issued G.O. (Ms.) Nos. 164, 165, 166 and 167 on 27 November 2021. The Registration Department sent copies to registration officers for information and action through Letter No. 5494/C2/2020 dated 2 December 2021.
The supplied text contains full notifications for the aerospace and defence policy and the electric vehicle policy. It contains only the beginning of the electronics hardware manufacturing order and does not include the provisions of G.O. (Ms.) No. 167.
Aerospace and defence projects
G.O. (Ms.) No. 164 of the Commercial Taxes and Registration (J1) Department, dated 27 November 2021, provides:
- Full stamp duty exemption for sale, lease or lease-cum-sale instruments relating to original allotments for projects meeting Ministry of Defence offset obligations in SIPCOT or TIDCO industrial, aerospace or defence parks anywhere in Tamil Nadu.
- Full exemption for original allotments to aerospace or defence units in SIPCOT or TIDCO parks in Southern districts, as defined by the Tamil Nadu Aerospace and Defence Industrial Policy, 2019.
- A 50 per cent exemption for aerospace or defence units in those parks in districts other than Southern districts.
- The notifications are treated as effective from 22 February 2019.
Electric vehicle projects
G.O. (Ms.) No. 165 of the Commercial Taxes and Registration (J1) Department, dated 27 November 2021, exempts stamp duty on sale, lease or lease-cum-sale instruments for land acquired by qualifying entities across Tamil Nadu.
Eligibility stated in the notification requires:
- An electric vehicle related or charging infrastructure manufacturing industrial project.
- Investment exceeding Rs.50 crores.
- At least 50 direct jobs.
The notification is treated as effective from 9 October 2019 and remained in force up to 31 December 2022.
Electronics hardware manufacturing
G.O. (Ms.) No. 166 of the Commercial Taxes and Registration (J1) Department, dated 27 November 2021, concerns stamp duty concessions under the Tamil Nadu Electronics Hardware Manufacturing Policy, 2020. The available portion says the Industries Department had granted full and 50 per cent concessions and lists districts under Categories A, B and C, but it does not include the operative provisions showing which transactions receive each concession.
Who should check these documents
Industrial entities buying or leasing land for aerospace, defence, electric vehicle, charging infrastructure or electronics hardware manufacturing should check whether their project, location, investment, employment and instrument type meet the stated conditions. Ordinary residential and commercial property transactions are not identified as beneficiaries in the supplied text.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does the aerospace and defence exemption apply throughout Tamil Nadu?
G.O. (Ms.) No. 164 gives full exemption statewide for qualifying Ministry of Defence offset projects in SIPCOT or TIDCO parks. Other qualifying aerospace or defence units receive full exemption in Southern districts and 50 per cent exemption in districts other than Southern districts.
What documents qualify under the electric vehicle exemption?
G.O. (Ms.) No. 165 covers instruments of sale, lease or lease-cum-sale of land executed in favour of qualifying electric vehicle related and charging infrastructure manufacturing projects.
Is the electric vehicle stamp duty exemption still within its stated period?
No. G.O. (Ms.) No. 165 states that the notification remained in force only up to 31 December 2022.
Can I determine the electronics hardware concession from the supplied text?
Not fully. The available part of G.O. (Ms.) No. 166 mentions full and 50 per cent stamp duty concessions and district categories, but the operative provisions allocating those concessions are not included.
