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

It does not pay out a fixed grant figure. What it does is waive the entire stamp duty — 100% of it — on the land an eligible dry port project buys or leases. The rupee value therefore varies from one project to the next, because it depends on the stamp duty that would normally be payable on that specific land transaction.

Only dry port projects qualify. In practice that means Inland Container Depots (ICD), Container Freight Stations (CFS) and Air Freight Stations (AFS). Other categories of warehousing or logistics development are not covered by this particular exemption.

Yes. Both routes work — land that is purchased outright and land taken on lease are treated as eligible. The one condition on leasing is duration: the lease has to run for at least 10 years. A shorter lease does not meet the requirement.

No. There is no closing date for this exemption; applications are accepted on a rolling basis. You can file your claim once your project and land transaction are ready to be put forward, without waiting for a particular window to open.

Neither. This is a state subsidy in the form of a stamp duty waiver, not an investment or a loan. The project gives up no equity and owes nothing back — the benefit is simply the stamp duty cost that no longer has to be paid on the land deal.

Applications are routed through the state's Nivesh Mitra portal at https://niveshmitra.up.gov.in/. The full application guidelines sit in the UP Warehousing & Logistics Policy 2022 document, which is available on the Invest UP website, so it is worth reading that first before you file.

No. Eligible dry port projects can claim it anywhere within the state of Uttar Pradesh. There is no district-wise restriction attached to the benefit.

You should keep your land purchase or lease agreement ready, along with your project proposal and your entity registration details, as required by the policy. Because the claim is filed as part of the project approval process, it helps to have the full project file assembled before you submit.

The claim goes to the relevant state authorities as part of the project approval process — for instance, the Department of Industrial Development or the Stamp and Registration Department. They check that the project is an ICD, CFS or AFS and that the land transaction is a purchase or a lease of at least 10 years. Once verification is done and approval is granted, the exemption is applied to the land transaction.

The exemption is one of the incentives offered under the UP Warehousing & Logistics Policy 2022, issued by the Government of Uttar Pradesh. That policy document is also the source of the detailed eligibility wording and the application guidelines you will need to follow.

No. DPIIT (Startup India) recognition is not listed as a mandatory requirement for UP Stamp Duty Exemption 2022 — 100% Waiver for ICD/CFS/AFS Dry Ports, though having it can strengthen your application and unlock other benefits.

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 is offered by Government of Uttar Pradesh, a government body. It is provided as non-dilutive funding.

Apply directly through the official application link on this page. Review the eligibility criteria and prepare your startup documents before you begin.