Assam Stamp Duty Reimbursement 2019
Department of Industries, Government of Assam · Central government
Assam reimburses manufacturing and hotel land buyers 100% of stamp duty, capped at Rs 25 lakh.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Up to ₹25,00,000
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
Under Clause 14.3(a) of the Industrial and Investment Policy of Assam, 2019, stamp duty paid on land is reimbursed in full, capped at Rs 25 lakh.
To claim this, the land has to be put to use solely for establishing the manufacturing facility or hotel covered under the Assam Industries (Tax Reimbursement for Eligible Unit) Scheme, 2017.
Two categories fall outside the benefit: agricultural land, and land on which manufacturing is carried out within urban areas.
Who can apply
- Eligible business forms
- Not specified
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not required
- GST registration
- Not specified
- Where the business may be based
- Assam
- Manufacturing facility or hotel must be located in Assam - Land must be used solely for establishing the manufacturing facility or hotel - Unit must be covered under the Assam Industries (Tax Reimbursement for Eligible unit) Scheme, 2017 - Agricultural land does not qualify - Land used for manufacturing activities within urban areas does not qualify
How to apply
1. Register the unit in accordance with the Industrial and Investment Policy of Assam, 2019. 2. Purchase and register the land, remitting stamp duty through the usual process. 3. Retain the sale deed, the stamp duty challan and documentation establishing that the land is put to use solely for the facility. 4. Lodge the reimbursement claim with the Department of Industries & Commerce. 5. Applications are routed through the state single-window portal, EODB Assam.
How applications are assessed
The 2017 tax reimbursement scheme does not involve any competitive selection. Before sanction is granted, the claim is checked against the registered sale deed, the stamp duty that was actually paid, and the applicable land-use conditions.
Frequently asked questions
How much stamp duty is reimbursed?
The scheme reimburses the entire stamp duty paid, capped at Rs 25 lakh.
Does hotel land qualify?
Yes, land used solely for establishing a hotel qualifies, just as land for manufacturing facilities does.
Is agricultural land eligible?
No, agricultural land does not qualify for this benefit.
What about land inside a city?
Does the scheme cover land in urban areas? No — land used for manufacturing activities within urban areas does not qualify for this reimbursement.
Which scheme governs the definition?
The Assam Industries (Tax Reimbursement for Eligible unit) Scheme, 2017.
Is the duty waived up front?
No. Stamp duty is paid at registration and then claimed back as a reimbursement.
Sectors
- Manufacturing Industrial
- Travel Tourism
- Assam
- Stamp Duty
- Land
- Manufacturing
- Hotel
- State Policy
Details last verified on 16 September 2026. Source: the issuer's published information.