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What is Securities Transaction Tax: Meaning, Features and Rates of STT

What Are the Features of Securities Transaction Tax in India?

What Are the Different Rates of Securities Transaction Tax in India?

Here are the different rates of securities transaction tax applicable on specific securities:
Taxable security Rate Entity responsible for paying STT Taxable value
Delivery-oriented purchase of equity shares 0.1% Buyer Total value at which one buys equity shares.
Delivery-oriented sale of equity shares 0.1% Seller Total value at which equity shares are sold.
Sale of delivery-oriented mutual funds units 0.001% Seller Sale price of mutual fund units.
Sale of equity shares or mutual fund units except for actual transfer or delivery of these units and Intraday trading 0.025% Seller Price at which equity shares or units of mutual funds are sold.
Derivatives-based sale of option contracts 0.017% Seller Option premium
Sale of options contracts in which traders opt to exercise these options contracts 0.125% Buyer Settlement price
Selling of future securities 0.01% Seller The trading price of future contracts
Sale of units of exchange-traded funds 0.001% Seller Selling price of these mutual fund units
Selling of unlisted shares under OFS which subsequently gets listed on stock exchanges 0.2% Seller Selling price of such shares

Where Is Securities Transaction Tax Applicable?

When Is Securities Transaction Tax Levied?

How to Calculate Securities Transaction Tax?

Frequently Asked Questions