Page 125 - DHC Budget Book 2021-22 Final

Commodities Transaction Tax
CTT levied on the value of taxable commodities transaction has been kept unchanged:
1.
Seller
Sl. No.
Transactions
Price
Rates
Payable by
Sale of commodity derivatives
Price at which the commodity derivative is traded
0.01%
Sale of option on commodity derivative
Option Premium
0.05%
Sale of option on commodity derivative, where option is exercised
Settlement price
0.0001%
Sale of commodity derivatives based on prices or indices of prices of commodity derivatives
Price at which the commodity derivative is traded
0.01%
Sale of option in goods
Option Premium
0.05%
Sale of option in goods, where option is exercised resulting in actual delivery of goods
Settlement price
0.0001%
Sale of option in goods, where option is exercised resulting in a settlement otherwise than by the actual delivery of goods
Difference between the settlement price and the strike price
0.125%
2. Seller
3. 4.
Purchaser Seller
5. Seller
6. 7.
Purchaser Purchaser
Content
Tax Rate Structure
Others 123