**Executive Summary**
This document, issued by the Revenue and Forests Department of the Government of Maharashtra on October 17, 2025, outlines an order regarding the Maharashtra Stamp Act. It announces the remission of stamp duty for eligible units under the Maharashtra State Logistics Policy-2024, specifically for 'Mega and Ultra Mega Logistics Park' projects. The order specifies conditions and a schedule for the stamp duty remission.
**Key Points / Main Content**
* **Stamp Duty Remission:**
* The Government of Maharashtra remits stamp duty in whole for eligible units/projects specified as 'Mega and Ultra Mega Logistics Park'.
* This remission applies to the first transaction of instruments for acquiring land, lease, and term loans executed in relation to Logistics Park Projects.
* **Eligibility and Conditions:**
* The Implementing Agency must certify the eligibility of the project/unit by providing a stamp duty remission certificate, specifying the development period.
* The benefit applies to eligible units during their development period.
* The eligible unit cannot claim remission for the same transaction under any other Order or Policy.
* No refund will be granted for stamp duty already paid before the order's publication.
* Failure to fulfil the purpose or breach of conditions leads to liability for the full stamp duty and penalty.
* The Implementing Agency must regularly report the names and details of units availing remission but failing to fulfil the order's objectives to the Inspector General of Registration and Controller of Stamps, Pune.
* **Restrictions and Explanation:**
* The remission does not apply to subsequent transfers of acquired land between eligible units.
* Unit-to-unit transactions are not eligible for stamp duty remission, except for the first lease document between the Logistics Park and lessee units inside the park, after commissioning.
* **Schedule:**
* The document includes a schedule listing specific companies, their locations, zones, and instruments that qualify for 100% stamp duty remission. This includes companies in Logistics Parks in various zones (Zone-1 and Zone-3).
**Impact Analysis**
**Impact: Implementing Agencies**
The Implementing Agencies will need to certify the eligibility of any project or industry or unit, by providing a stamp duty remission certificate that specifies the development period. They also need to convey the names and details of the units which have availed of remission but failed to fulfil the purpose or objectives.
**Action Required:**
Implementing Agencies must certify the eligibility of any project or industry or unit, by providing a stamp duty remission certificate that specifies the development period. They also need to convey the names and details of the units which have availed of remission but failed to fulfil the purpose or objectives.
**Impact: Mega and Ultra Mega Logistics Park Companies**
The document confers stamp duty benefits on Mega and Ultra Mega Logistics Park Companies listed in the schedule and defined in the Maharashtra State Logistics Policy-2024.
**Action Required:**
Ensure compliance with the conditions outlined in the document to avail of the stamp duty remission benefits.
**Impact: Maharashtra Government (Revenue and Forests Department)**
The department is responsible for monitoring the implementation of the stamp duty remission and ensuring compliance.
**Action Required:**
Monitor and enforce compliance with the order, including tracking units that fail to meet the objectives or breach the conditions.
Key Entities Referenced
Maharashtra Stamp Act (LX of 1958): The primary law under which the stamp duty remission is being granted.
Maharashtra State Logistics Policy-2024: The policy that provides for fiscal incentives, including stamp duty waivers, for eligible logistics units.
Mega and Ultra Mega Logistics Park: The category of projects eligible for stamp duty remission under the specified conditions.
Revenue and Forests Department: The department of the Maharashtra government issuing the order.
Maharashtra: The state where the policy and stamp duty remission are applicable.
RNI No. MAHBIL /2009/37831
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग चार-ब
वर्षष ११, अंक १५१(४)] शुक्रवार, ऑक्टोोबर १७, २०२५/आश्वि�वन २५, शके १९४७ [पृष्टठे े३, किंकमं त : रुपये े९.००
असाधारण क्रमांक ३८८
प्रााकिंधकृत प्राकाशन
महाराष्टट्र शासनाने महाराष्टट्र अकिंधकिंनयेमांन्वयेे तयेार केलेले
(भाग एक, एक-अ आकिंण एक-ल येांमध्येे प्राकिंसद्ध केलेले किंनयेम व आदेश येांव्येकिंतररक्त) किंनयेम व आदेश.
REVENUE AND FORESTS DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated 17th October, 2025.
ORDER
Maharashtra staMp act.
No. Mudrank-2025/C.R.184/Mudrank-2(Policy).—Whereas the Government of Maharashtra
has vide the Government Resolution, Industries, Energy, Labour and Mining Department, No. MIP-
2023/C.R.223/IND-2, dated the 26th August 2024, declared Maharashtra State Logistics Policy-2024
(hereinafter referred to as “ the said policy”) and decided to provide inter alia fiscal incentives in the
form of waiver of stamp duty for the eligible units for acquiring land and for long term lease purposes;
And Whereas, the Government of Maharashtra has conferred the status of ‘Mega and Ultra Mega
Logistics Park’ on 11 Logistics Park Projects being set up through XSIO Logistics Parks and Horizon
Logistics Parks-Blackstone Group at various places in the State under the said policy and decided
to remit stamp duty in whole, on the first transaction of instruments for acquiring land, lease and
for term loan executed in relation to the Logistics Park Projects;
Now, therefore, in exercise of the powers conferred by clause (a) of section 9 of the Maharashtra
Stamp Act (LX of 1958) (hereinafter referred to as ‘the said Act’), the Government of Maharashtra,
being satisfied that it is necessary to do so in the public interest, hereby remits the stamp duty in
whole as per the Schedule appended hereto, chargeable under the various Articles of the Schedule
–I appended to the said Act, on the instruments specified in column (6) of the Schedule appended
hereto, in respect of the eligible category of units or projects specified as the ‘Mega and Ultra Mega
Logistics Park’ (hereinafter referred to as “ the eligible unit”), for their respective development period,
subject to the following conditions, namely:—
(१)
भााग चाार-ब-३८८–१2 महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, ऑक्टोोबर १७, २०२५/आश्वि�वन २५, शके १९४७
Conditions.—
(1) The implementing Agency as specified for the said eligible unit or any other Competent
Authority, authorized by the Industries, Energy, Labour and Mining Department in this behalf,
must certify the eligibility of any project or industry or unit under the said eligible unit, by
providing stamp duty remission certificate.
(2) The implementing Agency must specify the development period of any eligible unit in
the stamp duty remission certificate.
(3) The benefit of stamp duty remission under this Order is applicable to all eligible units
during their development period.
(4) The benefit of stamp duty remission under this Order is applicable to all the eligible
units as specified in the Schedule appended to this Order.
(5) The eligible unit which has availed of the remission of stamp duty under this Order
shall not be entitled for remission of stamp duty for the same transaction as per any other Order
or Policy.
(6) No refund shall be granted where the stamp duty has already been paid by any eligible
unit, prior to the date of publication of this Order in the Maharashtra Government Gazette.
(7) Any eligible unit who is party to the instrument as specified in column (6) of the
Schedule appended hereto, for which the remission of the stamp duty is granted under this
Order, and who fails to fulfil the purpose or objectives of the said eligible unit or commits breach
of any of the conditions as specified in this Order, shall be liable to pay the whole stamp duty
and penalty, if any, as if there was no remission in the stamp duty from the beginning.
(8) The implementing Agency as specified in the said eligible unit must convey to the
Inspector General of Registration and Controller, Stamps, Maharashtra State, Pune on regular
basis, the names and details of the units which have availed of remission of the stamp duty under
this Order but failed to fulfil the purpose or objectives of the said eligible unit or committed
breach of any of the conditions as specified in this Order.
Explanation.—
(1) The benefit of stamp duty remission provided by this Order shall not apply to the
instrument or document/s of transfer of acquired land by way of lease or conveyance or assignment
of lease rights or sale certificate executed between the eligible unit and the subsequent unit
under the said eligible unit.
(2) Further transaction between the eligible unit and the subsequent or the next unit
eligible under the said policy shall not be eligible for the remission of the stamp duty under this
Order. Thus unit to unit transaction shall not be eligible for stamp duty remission under this
Order. However, the remission of stamp duty shall be admissible for the first document of lease
between the eligible unit (Logistics Park) and the lessee units coming up inside that logistics
park, after commissioning of the said logistics park.महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, ऑक्टोोबर १७, २०२५/आश्वि�वन २५, शके १९४७ 3
Schedule
Sr. Name of Mega Location Zone Extent of The type of
No. and Ultra Mega Remission Instruments
Logistics Park under
Articles of
the Schedule
I of the said
Act.
(1) (2) (3) (4) (5) (6)
1 M/s. Vidarbha Village Wadgaon (Gujar), Zone-1 100% Term Loan
Cargo Pvt. Ltd. Samrudhhi Expressway, Agreement
Tahasil Hingna, Dist. Nagpur- relating to
441122. Deposit of
Title Deed
2 M/s. XSIO Village Wadgaon (Gujar) Zone-1 100%
(Article-6),
Industrial Parks And Village Menkhat (Rithi),
Certificate
Pvt. Ltd. Samrudhhi Expressway,
of Sale
Tahasil Hingna, Dist. Nagpur-
(Article-16),
441122.
Conveyance
3 M/s. XSIO Zone-1 100% (Article-25),
Village Linga, Tahsil Nagpur
Warehousing Further
(Rural), Dist, Nagpur-440023.
Pvt. Ltd. charge on
Mortgaged
4 M/s. Alotronix Plot No. 206, East Wardhaman Zone-1 100%
Property
Warehousing Nagar, Old Bhandara Road,
(Article-33),
Seven Pvt. Ltd. Nagpur-440008.
Lease
5 M/s. XSIO Plot No. A-7 Additional Butibori Zone-1 100% (Article-36),
Logistics Parks Industrial Area, MIDC, Nagpur Mortgage
Pvt. Ltd. 441108. Deed
(Article-40)
6 M/s. Horizon Plot No. A -79, Chakan Phase Zone-3 100%
and Transfer
Industrial Parks II, Village Savardari, Taluka
of Lease by
Pvt. Ltd. Khed, Pune-410501.
Assignment
7 M/s. Panvel Plot No. 1, MIDC Chakan V, Zone-3 100% (Article 60).
Warehousing Village Ambethan, Taluka
Pvt. Ltd. Khed, Pune-410501.
8 M/s. Alotronix Plot No. 1, Sector 20, Near Zone-3 100%
Warehousing Turbhe Station And APMC
Eight Pvt. Ltd. Fruit Market, Turbhe, Navi
Mumbai – 400703.
9 M/s. Alotronix Plot No.1 +1 Part+2, F-Ii Block, Zone-3 100%
Warehousing Pimpri Industrial Area,
Six Pvt. Ltd. MIDC Bhosari, Pune -411018.
10 M/s. Bhivandi 76/1/1 & Others of Village Zone-3 100%
Industrial and Bhokari And 116/1/C of
Logistics Parks Village Dohole, Bhokari And
Pvt. Ltd. Dohole, Taluka Bhiwandi,
Thane-421302.
11 M/s. Talegaon 613 & Others Of Village Zone-3 100%
Industrial Parks Navlakhumbre & 12 & Others
Pvt. Ltd. Of Village Badhalwadi,
Navlakhumbre & Badhalwadi,
Taluka Maval, Pune-410403.
By order and in the name of the Governor of Maharashtra,
SATYANARAYAN BAJAJ,
Joint Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.