UP Logistics Park Stamp Duty Exemption

Under the New UP Warehousing & Logistics Policy 2022, the Stamp Duty Exemption scheme extends full relief on stamp duty to developers building logistics infrastructure in Uttar Pradesh. Land transactions tied to Logistics Parks qualify for a 100% exemption, which lowers the cost of acquiring land for such projects.

By absorbing this cost, the state government intends to make it easier for businesses to set up and grow within the warehousing and logistics sector. Developers who meet the eligibility criteria receive the benefit directly, which improves the viability of large-scale infrastructure work.

The scheme is expected to draw investment into the state, generate employment, and strengthen Uttar Pradesh's standing as a logistics hub, supporting industrial development and economic growth.

An applicant — that is, a developer establishing a Logistics Park — has to complete the application procedure set out in the New UP Warehousing & Logistics Policy 2022 in order to obtain the 100% stamp duty exemption. In practice, this means filing a formal application, together with the supporting documents, with the state authority tasked with implementing the policy. The documents generally called for are evidence of land acquisition (a sale deed, or a lease agreement of not less than 10 years), detailed project plans for the Logistics Park, and any further forms the policy prescribes. Before the exemption is allowed, the application is examined to confirm that every eligibility criterion has been met.

Applications are reviewed by the designated state authority that administers the New UP Warehousing & Logistics Policy 2022. This scrutiny covers the developer's eligibility, the nature and scope of the proposed Logistics Park project, and compliance with the prescribed land acquisition criteria, including the minimum 10-year lease period.

Approval depends on adherence to all policy guidelines and on the submission of complete, accurate documentation. Once verification is satisfactory, the stamp duty exemption is granted in accordance with the policy's terms and conditions.