Limits, references and review

What the Beta calculator does not cover

• Concessions and exemptions. Earlier concessions (for sale deeds in favour of women in 2008–09, and for small flats in 2009–10) ran for a fixed period and have ended. The department's FAQ mentions a 50% concession for educational institutions, but the research could not find the Government Order behind it, so it is not applied (Unconfirmed). Scheme-specific exemptions exist for particular projects and schemes; these are not applied either.
• Extra sheets for the user charge (the number of sheets is not known in advance).
• Rounding. No official rounding rule was found, so none is applied and amounts are shown to the paisa.
• Other instruments — gift deeds, mortgages, leases, partitions and others are charged differently and are not covered.
• Special cases. For example, under Article 47-A an agreement to sell followed by delivery of possession is itself chargeable as a sale. If a transaction is structured in an unusual way, take legal advice.

References and sources

Every statement in this topic can be traced to one of the sources below. Open them and read the text yourself — that is the habit this topic is trying to build. Government Order links go to copies on the A.P. Government Orders Issue Register (GOIR).

Where each point comes from

Government Orders (copies on GOIR)

• G.O.Ms.No.719, Revenue (Regn.I), 30-07-2010 — stamp duty on sale deeds reduced to 5%
• G.O.Ms.No.162, Revenue (Regn.I), 30-03-2013 — reduced to 4%
• G.O.Ms.No.394, Revenue (Regn.I), 26-11-2014 — 5% restored
• G.O.Ms.No.463, Revenue (Regn.I), 17-08-2013 — Table of Fees
• G.O.Ms.No.393, Revenue (Regn.I), 26-11-2014 — sale registration fee 0.5% → 1%
• G.O.Ms.No.226, PR&RD, 06-04-2013 — transfer duty, panchayats
• G.O.Ms.No.150, MA&UD, 06-04-2013 — municipal corporations
• G.O.Ms.No.151, MA&UD, 06-04-2013 — selection / special grade municipalities
• G.O.Ms.No.152, MA&UD, 06-04-2013 — other municipalities
• G.O.Ms.No.153, MA&UD, 06-04-2013 — flats / apartments
• G.O.Ms.No.456, Revenue (Regn.I), 01-12-2015 — earlier user charges
• G.O.Ms.No.192, Revenue (Regn.I), 25-04-2023 — user charges ₹500 / ₹10
• G.O.Ms.No.236, Revenue (Regn.I), 09-07-2025 — commencement of the Indian Stamp (A.P. Amendment) Act, 2022

Statutes and rules

• Indian Stamp Act, 1899 (Article 47-A, Schedule I-A; sections 9(1)(a) and 47-A) — as published by the registration department: Stamp Act and Stamp Duty schedule
• Registration Act, 1908 (section 78) — Registration Act as published by the department
• A.P. Panchayat Raj Act, 1994 (India Code) — section 69
• Hyderabad Municipal Corporation Act, 1955 (India Code; this copy is the edition adapted for Telangana) — section 261
• A.P. Municipal Corporations Act, 1994 (India Code) — section 14
• A.P. Municipalities Act, 1965 — sections 120 and 387-A
• A.P. Revision of Market Value Guidelines Rules, 1998 (G.O.Ms.No.301, Revenue (Regn.I), 04-05-1998, as amended)
• The Indian Stamp (Andhra Pradesh Amendment) Act, 2022 (A.P. Act No. 2 of 2025) — Act text (A.P. Legislature)

Official departmental material

• Registration & Stamps Department, Government of Andhra Pradesh (IGRS portal) — rates, circulars, market-value guidelines and the department's own duty calculator.
• Stamp Duty — Frequently Asked Questions (department) — market-value slip and valuation disputes.
• Market value guidelines (department).

Government Order links are copies of the orders, not the Gazette. Departmental PDFs on the portal are sometimes out of date (for example, they may still show earlier rates), so always confirm against the Order itself.

Practical research lesson

An old departmental PDF, a calculator result, a blog or a secondary website should not automatically be treated as the governing law. Each may help you find the right source, but only the statute, the notification or the Government Order — read in its current form, with any later amendment — can answer a legal question. When you cannot confirm something, say so, and record it as unconfirmed rather than filling the gap with a guess. That habit is what this topic is trying to teach.

Try the calculator

You can see these ideas applied in the Stamp Duty & Registration Fee Calculator — Andhra Pradesh. It is a Beta tool. Each charge is shown with its source and any assumption, and the result says plainly that it is not yet verified. Read those assumptions and the verification status shown with the result before relying on any figure. If you are a lawyer and spot something wrong, please use the feedback section on the calculator page.

Key takeaways

• A sale deed can attract four different charges — stamp duty, transfer duty, registration fee and a user/service charge — each under its own legal authority.
• Different charge does not necessarily mean the same valuation rule.
• The rate, the valuation base and the effective date are three separate things; you need all of them.
• Rates are set by Government Orders and can change — read the whole trail, not just one order.
• For transfer duty, examine Panchayat, Corporation and Municipality areas separately.
• A source can give you the rate without giving you the valuation base.
• Never treat an unresolved assumption as settled law.

Last reviewed: [FILL IN: date] by [FILL IN: reviewer name and role]. Sources: the Government Orders and statutes named in this topic. This topic is general information to help you understand the law — not legal advice for your specific situation.