The National Stock Exchange (NSE) on October 06, 2023, issued a notification regarding the applicability of Commodities Transaction Tax (CTT') In Options contracts on Futures In Commodity Derivatives Segment.
This is with reference to the Exchange Circular regarding the trading of Options contracts on underlying WTI Crude Oil and Natural Gas Futures in the Commodity Derivatives Segment with effect from October 09, 2023.
In this regard, the trading members may kindly note that the trading of Options on Futures contracts In Commodity Derivatives Segment on the Exchange shall be chargeable to CTT at the rates specified in SL no.1, 3, and 5 of the CTT table provided under Section 117 of Chapter VII of Finance Act, 2013.
The rates are mentioned in the document attached.
[Notification No. NSE/FATAX/58787]
