Rent & lease agreements
Gujarat levies 1% stamp duty on the total rent for the term plus the security deposit under the Gujarat Stamp Act. The security deposit is included in the duty base. Registration is optional for agreements under 12 months.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹3,750 (total ≈ ₹3,750).