Maharashtra Stamp Duty Exemption for Mega & Ultra-Mega Service Units — Frequently Asked Questions

It is an incentive created under the Maharashtra Industries Investment and Services Policy 2025 and run by the Directorate of Industries, Government of Maharashtra. Eligible service sector units get either a full exemption from stamp duty or a half waiver, depending on which district group they are located in, when they register lease or conveyance deeds.

There is no fixed sum. The scheme is a percentage-based waiver rather than a cash grant, so the value depends on the district group and on the stamp duty payable on the deed concerned. Units in Group C, D, D+ and below districts are exempted from 100% of the stamp duty, while units in Group A and B districts get 50% waived on their first lease or conveyance deed.

Group C, D, D+ and below districts in Maharashtra attract a 100% stamp duty exemption for eligible units. Group A and B districts attract a 50% waiver, and that waiver applies to the first lease/conveyance deed. The policy document sets out the district groupings and should be checked for the specific district in question.

New and eligible Mega and Ultra-Mega service sector units are covered. These are the large-scale service enterprises that meet the definitions and criteria given in the Maharashtra Industries Investment and Services Policy 2025. Eligibility also depends on the unit's location, since the district group decides the size of the benefit.

It applies to stamp duty on lease and conveyance deeds. For units in Group A and B districts the 50% waiver is specifically for the first lease/conveyance deed. For eligible units in the other district groups, the exemption covers stamp duty as per the policy guidelines, which lowers the cost of establishing or expanding a presence in the state.

Yes. It is not a general incentive for every company. It is designed for service sector units that qualify as Mega or Ultra-Mega under the state policy, which in practice means large-scale operations and investments. Smaller service businesses that do not meet those thresholds are not covered by this particular incentive.

No. The scheme is listed as rolling and always open, so there is no last date by which an application must be filed. That said, the exemption needs to be in place in time for the registration of the relevant lease or conveyance deed, so it is worth starting the process well before the deed is registered.

No. This is a subsidy, so no shares or ownership stake are taken and no money has to be paid back. The benefit is simply a reduction in the stamp duty payable on eligible property documents.

Applicants are expected to put together the paperwork that proves their eligibility under the policy — for example incorporation documents, investment proofs and location details for the unit — as required by the policy and the departmental process. The full list should be confirmed against the policy document and the department's requirements before filing.

Start by reviewing the Maharashtra Industries Investment and Services Policy 2025 in detail so you understand the Mega and Ultra-Mega criteria and the district classifications. Then prepare your eligibility documentation and submit the claim through the designated online portal or departmental office specified by the state government. You can begin at the MAITRI portal, https://maitri.maharashtra.gov.in/login. The application is verified by the relevant authorities, and once approved the exemption can be claimed when the lease or conveyance deed is registered, following the procedures of Maharashtra's stamp duty and registration department.

No. DPIIT (Startup India) recognition is not listed as a mandatory requirement for Maharashtra Stamp Duty Exemption for Mega & Ultra-Mega Service Units, though having it can strengthen your application and unlock other benefits.

Maharashtra Stamp Duty Exemption for Mega & Ultra-Mega Service Units is offered by Directorate of Industries, Government of Maharashtra, a government body. It is provided as non-dilutive funding.