Stamp Duty Refund

Description
The Government of Haryana offers reimbursement of stamp duty charges to incentivize industrial investment and infrastructure development across the state. The Government of Haryana’s Stamp Duty Reimbursement Scheme offers financial relief on stamp duty paid during land or property registration to promote industrial investment and infrastructure development. The scheme primarily benefits eligible enterprises in Category B, C, and D blocks across sectors like IT, ESDM, Textiles, and Startups, offering 80% to 100% reimbursement based on location. Units must be registered under applicable industrial policies and apply within a defined period after the transaction.

Benefits
• General Industrial Units: 100% refund in 'D' category blocks; 75% in 'C' category blocks and 60% in 'B' category blocks on the land meant for industrial use, after commencement of commercial production within 5 years from the date of purchase of land.
• Thrust Sectors/Bio Energy Enterprises [MSME]: 100% refund in ‘C’ and 'D' category blocks; 80% in ‘B' category blocks on the land meant for industrial use, after commencement of commercial production within 5 years from the date of purchase of land. Note: Registered Farmer Producer Organization (FPO)/ Integrated Pack Houses (having grading, sorting, packaging etc facilities) shall also be eligible.
• Electronics System Design & Manufacturing (ESDM) – Thrust Sector [MSME]: 100% reimbursement of stamp duty for setting up units in ‘B’, ‘C’, ‘D’ category blocks on the meant for Industrial use, after commencement of commercial production within 05 years from the date of purchase of land.
• Data Centres and Co-Location Facility: 100% refund of Stamp Duty throughout the State. Import Substitution Enterprises [MSME]: 100% refund in ‘B’, ‘C’ and ‘D’ category blocks on the land meant for industrial use, after commencement of commercial production within 5 years from the date of purchase of land.
• Essential Sector Enterprises: 100% refund in B, C & D category blocks on the land meant for industrial use, after commencement of commercial production within 5 years from the date of purchase of land.
• Industrial Park: 80% Stamp duty refund to the developer of Industrial Park/Estate in ‘C’ & ‘D’ category blocks.
• Service Enterprises: 50% refund of stamp duty in ‘C’ & ‘D’ category blocks and 30% in ‘B’ category blocks for new enterprise, after commencement of service within 5 years from the date of purchase of land.
• Expansion/Diversification:

Eligibility Criteria
1. **Industrial Units (MSME, Large, Mega)**
2. Must commence commercial production after 01.01.2021 and within 5 years from the date of land purchase.
3. Land must be purchased before 31.12.2025.
4. Must file IEM/Udyam Registration Certificate (URC) and Haryana Udhyam Memorandum (HUM).
5. Not listed in the restrictive/negative list of the State Government.
6. Must have NOC/CLU, if applicable.
7. Unit must be in commercial production.
8. Must remain in production for at least 5 years.
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10. **General Category Units**
11. Eligible under same criteria as MSME/Large units, even if not covered under thrust sectors.
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13. **Industrial Parks / Estates (Developers) -**
14. Minimum area of 25 acres.
15. Must obtain Industrial License/NOC from competent authority.
16. Refund applicable after full infrastructure development.
17. Infrastructure must be developed within 5 years of land purchase (land purchased before 31.12.2025).
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Required Documents
• Copy of IEM/Udyam Registration Certificate (URC) and Haryana Udhyam Memorandum (HUM).
• Copies of Sale deed/lease deed registered with concerned sub-registrar showing the details of stamp duty.
• Mutation of the above sale deed/lease deed containing khasra numbers of the land.
• CA Certificate for Investment in Plant & Machinery (original value) and turn over.
• Copy of first Sale bill.

Frequently Asked Questions
Q: What is the Stamp Duty Refund Scheme in Haryana?
A: It offers partial/full reimbursement of stamp duty paid on industrial land for eligible enterprises after they start production.
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Q: Who can apply under this scheme?
A: New or expanding MSME, Large, Mega units, service enterprises, and developers of industrial estates/parks that meet eligibility conditions.
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Q: What is the duration of the scheme?
A: The scheme is valid from 01.01.2021 and will remain in operation for 5 years.
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Q: What are the refund percentages?
A: Up to 100% refund in D blocks
75%-80% in C blocks
30%-60% in B blocks (sector-specific)
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Q: Which sectors get 100% refund in all blocks?
A: ESDM, Data Centres, Import Substitution, and Essential Sector Enterprises (for MSMEs).
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Q: Are Farmer Producer Organizations (FPOs) eligible?
A: Yes, FPOs and Integrated Pack Houses are eligible under the Bio-Energy/Thrust sector category.
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Q: Is there a minimum land requirement?
A: Only for developers: Industrial Parks must be developed on minimum 25 acres.
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Q: What documents are required to apply?
A: URC, HUM, sale deed, mutation papers, CA certificate, first sale bill, bank details, and undertaking.
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Q: How do I apply online?
A: Via Antyodaya Saral Portal by submitting the filled Annexure-I form with documents.
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Q: Is stamp duty on residential or commercial plots covered?
A: No, only land used for industrial or service enterprise purposes is eligible.
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