Securities Transaction
Tax (STT) Rates for Financial Year 2015-16
STT is levied on the
value of taxable securities transaction as under:
|
Sl.No.
|
Transactions
|
Rate
|
Payable by
|
|
1
|
Purchase/Sale of
equity shares (delivery based)
|
0.1%
|
Purchaser/ Seller
|
|
2
|
Purchase of units of
equity-oriented mutual fund (delivery based)
|
Nil
|
Purchaser
|
|
3
|
Sale of units of
equity-oriented mutual fund (delivery based)
|
0.001%
|
Seller
|
|
4
|
Sale of equity
shares, units of equity-oriented mutual fund (non-delivery based)
|
0.025%
|
Seller
|
|
5
|
Sale of an option in
securities
|
0.017%
|
Seller
|
|
6
|
Sale of an option in
securities, where option is exercised
|
0.125%
|
Purchaser
|
|
7
|
Sale of a futures in
securities
|
0.01%
|
Seller
|
|
8
|
Sale of unit of
equity oriented fund to the Mutual Fund
|
0.001%
|
Seller
|
Commodities
Transaction Tax (CTT)
CTT is levied on the
value of taxable commodities transaction:
|
Transactions
|
Rate
|
Payable by
|
|
Sale of commodity
derivative (other than agricultural commodities) entered in a recognised
association
|
0.1%
|
Seller
|
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