STT vs CTT

Use this entry to contrast domains: STT for equity and equity derivatives versus CTT for specified commodity derivatives.

CTT applies to specified commodity derivative trades; scope is set by tax law and notifications — confirm current coverage.

A desk active in NSE equity F&O and commodity derivatives may pay STT on one book and CTT on the other.

Stamp duty on equity delivery is a third, separate levy and is not STT or CTT.