Comparison / residential, commercial
What the use of a plot does to the charge
Once land is converted for building, the rate depends on what it will be used for. Commercial land is valued at roughly 1.46 times residential land in the villages that publish both, and the registration charge follows.
The rate that applies is the one recorded against the land, not the use you intend. That is the practical point: a plot converted for residential use is valued as residential whatever is planned for it, and changing the recorded use is a separate application altogether.
6 villages with converted land ratesCommercial about 1.46 times residentialRate follows recorded useLast verified: 4 August 2026
01Same plot, different use, different rate
Once land has been converted from farming to building use, the rate book stops asking whether it is irrigated and starts asking what it will be used for. Residential, commercial and industrial each carry their own rate for the same village, and the differences are real.
This matters at registration because the rate that applies is the one for the use recorded against the land, not the use you have in mind. A plot converted for residential use is valued at the residential rate even if a shop is planned on it, and changing the recorded use is a separate application under section 65A of the Land Revenue Code.
Six villages carry rates for converted building land. In five of them the book gives a separate commercial rate, and it is consistently higher than the residential one.
| Village | Residential Rs. per sq m | Commercial Rs. per sq m | Commercial against residential | Extra charge on 1,000 sq m Rs. |
|---|---|---|---|---|
| Ambli | 320 | 505 | 1.58x | 10,915 |
| Bavaliyari | 320 | 505 | 1.58x | 10,915 |
| Dholera | 350 | 550 | 1.57x | 11,800 |
| Hebatpur | 315 | 385 | 1.22x | 4,130 |
| Sandhida | 295 | 405 | 1.37x | 6,490 |
| Sangasar | 603 | none published |
02How much the difference is worth
Commercial land is valued at about 1.46 times residential land across the villages where both rates exist. On a 1,000 square metre plot that translates into a few thousand rupees of extra charge, which is a real number but a small one against the price of the land itself.
The more consequential effect is not the tax. It is that the government valuation sets a floor under what the duty will be charged on, so a commercial plot cannot be registered at a residential valuation by agreement between the parties.
03What is missing from this comparison
Sixteen of the twenty two villages publish no converted land rate at all, so they cannot appear here. One village publishes a residential rate and no commercial rate, and it is shown that way rather than filled in.
Industrial land carries a third rate again, sitting between the two, and it has its own page because it is the use most land in this region is actually destined for.
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.
- Gamtal
- The old built-up core of a village, the houses and lanes rather than the fields around them. It carries its own rate in the jantri.
- 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.
- 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.