UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports

Uttar Pradesh offers dry port developers a straight financial concession: no stamp duty at all on the land they acquire for the project. The scheme operates under the UP Warehousing & Logistics Policy 2022 and is backed by the state government, with the Nivesh Mitra portal serving as the entry point for applicants.

Stamp duty is one of the heaviest upfront costs when land changes hands, and a container or freight facility needs a sizeable parcel. Wiping that charge out lowers the capital a promoter has to arrange before construction even begins — money that can instead go into the yard, siding and handling infrastructure the facility actually needs.

The exemption is built for three specific facility types: Inland Container Depots (ICD), Container Freight Stations (CFS) and Air Freight Stations (AFS). A qualifying project can claim it anywhere in Uttar Pradesh, as long as the land is either purchased outright or held on a lease of at least 10 years. There is no closing date, so claims can be filed on a rolling basis.

For the state, the return is a denser network of cargo-handling nodes that speed up the movement of goods, plus the commercial activity and employment that gather around them.

• 100% stamp duty exemption on land for dry port projects
• Covers Inland Container Depots (ICD), Container Freight Stations (CFS) and Air Freight Stations (AFS)
• Land must be purchased or leased for at least 10 years
• Available to projects anywhere in Uttar Pradesh
• Rolling applications — no deadline
• Offered by the Government of Uttar Pradesh under the UP Warehousing & Logistics Policy 2022

Two conditions decide eligibility, and both have to be satisfied.

• Project type: the venture must be a dry port project — an Inland Container Depot (ICD), a Container Freight Station (CFS) or an Air Freight Station (AFS).
• Land arrangement: the land must be purchased, or taken on lease for a period of at least 10 years.

Nothing restricts the exemption to particular districts — projects coming up anywhere in Uttar Pradesh can claim it. There is also no application window to beat, since claims are accepted on a rolling basis.

UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports is open to startups at any stage. It is open to startups registered anywhere in India.

UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports accepts applications on a rolling basis — there is no fixed cut-off date, so eligible startups can apply at any time. Because rolling programmes can pause without notice, confirm the window is still open on the official site before you start.

The support takes the form of a 100% stamp duty exemption, meaning an eligible project pays nothing towards stamp duty on the land it acquires for the dry port. Because this is a full waiver rather than a fixed payout, the rupee value differs from project to project — it tracks the stamp duty that would otherwise fall due on that particular land transaction.

The saving arrives at the earliest stage of the project, while land is being bought or leased. For a container depot or freight station, land is the single largest outlay, and stamp duty piles onto it long before the facility earns anything. Removing that cost improves the viability of the project and shortens the run-up to construction.

Alongside the financial relief, the exemption forms part of the state's wider policy support for warehousing and logistics infrastructure, giving promoters a more predictable cost structure when they commit to a long-term land arrangement in Uttar Pradesh.

UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports is offered by Government of Uttar Pradesh, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India. You can verify current details and timelines on the provider's official website before applying.

There is no competitive shortlisting here — a claim moves through a verification and approval route rather than a selection round.

• Consult the UP Warehousing & Logistics Policy 2022 document for the detailed application guidelines.
• File the stamp duty exemption claim as part of the project approval process with the relevant state authorities — for example, the Department of Industrial Development or the Stamp and Registration Department.
• Assemble the supporting paperwork the policy asks for: the land purchase or lease agreement, the project proposal, and the entity registration details.
• The submission is then checked against the eligibility conditions — the project must be an ICD, CFS or AFS, and the land transaction must be a purchase or a lease running at least 10 years.
• Once the claim clears verification and is approved, the exemption is applied to the land deal, cutting the outlay the project has to fund.

Before you apply to UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.