Comparison / farmland against converted land
What conversion does to the registration charge
Conversion changes nothing physical about a piece of land and changes its government valuation by a factor of about 6.1. Since the charge is a flat percentage of that valuation, it moves by the same factor.
The practical consequence is about sequence. Buying farmland and converting it afterwards means the duty on the purchase is charged on the farmland valuation. Buying land already converted means it is charged on the higher one. That is what the two published tables say, and the conversion has its own costs which are mostly not published at all.
4 villages publish both ratesConverted about 6.1 times farmlandCharge follows at 5.9 per centLast verified: 4 August 2026
01What conversion does to the valuation
Converting land from farming use to building use is the single biggest thing that happens to its government valuation. Nothing physical changes on the day the conversion order is signed. The number the tax is charged on changes anyway.
Both books print a rate per square metre, so the two can be compared directly. These are the villages where both a farmland rate and a converted land rate exist.
| Village | Farmland Rs. per sq m | Converted land Rs. per sq m | Converted against farmland | Extra charge on 1,000 sq m Rs. |
|---|---|---|---|---|
| Ambli | 59 | 505 | 8.6x | 26,314 |
| Bavaliyari | 37 | 405 | 10.9x | 21,712 |
| Dholera | 151 | 350 | 2.3x | 11,741 |
| Sandhida | 121 | 330 | 2.7x | 12,331 |
Across the villages where both rates exist, converted land is valued at about 6.1 times farmland by the square metre. The registration charge follows exactly, because the rate is 5.9 per cent of whichever valuation applies.
02The order in which this bites
The sequence matters more than the ratio. If you buy the land as farmland and convert it afterwards, the stamp duty on your purchase is charged on the farmland valuation, which is the lower one. If you buy land that has already been converted, the duty is charged on the converted valuation.
That is not a loophole and it is not advice. It is simply what the two rate tables say, and it is the reason the conversion step and the purchase step are worth thinking about together rather than one after the other. The conversion itself has its own costs, most of which are not published, and they are set out on the conversion page.
03Why so few villages can be compared
Only a handful of villages publish both a farmland rate and a converted land rate, because in 2011 there was very little converted land in this district to price. The comparison above rests on those villages and is not extended to the others by inference.
The ratio is computed only for villages where the ASR 2011 books publish both an agricultural rate per square metre and a non-agricultural rate. No ratio has been applied to a village that publishes only one of the two.
The words on this page, in plain English
- Non-agricultural land, NA land
- Farmland that has been legally converted to building use by an order under section 65 of the Gujarat Land Revenue Code. Until that order exists the land is still farmland in law, whatever is standing on it.
- Jantri
- The government's own price list for land. It is printed village by village and it sets the value the tax is charged on, whatever price the buyer and seller agree between themselves.
- Market value
- Not the price on the street. In this context it is the value the government calculates from the jantri, and it is what the tax is charged on.
- Premium
- A one time payment to the government to lift a restriction on the land, most often to convert new tenure land to old tenure.
- Tenure
- Whether the land is old tenure, which can be sold freely, or new tenure, which carries a restriction and cannot be sold or converted until the government lifts it, usually on payment.