APMC & GST
APMC Mandi Fee & Market Cess Rates — State-Wise Complete Guide 2026
MandiGrow Research Team
3 August 2026
11 min read
What is APMC Mandi Fee (Market Cess)?
APMC Market Fee (also called Mandi Tax, Market Cess, or Mandi Shulk) is a levy charged by the APMC on the gross value of agricultural produce traded within a regulated mandi. It funds mandi infrastructure and facilities.
APMC Mandi Fee Formula
Market Fee = Gross Sale Value × Market Cess Rate %
Example: ₹1,00,000 × 1% = ₹1,000 Market FeeState-Wise APMC Market Fee Rates India 2026
| State | Market Fee Rate | Who Pays | Notes |
|---|---|---|---|
| Maharashtra | 1% | Buyer | Some mandis up to 2% |
| Punjab | 3% | Buyer | Plus 2% Rural Dev Fund = 5% total |
| Haryana | 2% | Buyer | Plus 2% Rural Dev Fund = 4% total |
| Uttar Pradesh | 1% | Buyer | Some commodities exempt |
| Karnataka | 1.5% | Buyer | Varies by commodity |
| Rajasthan | 1.6% | Buyer | Includes development cess |
| Andhra Pradesh | 1% | Buyer | Horticulture lower |
| Gujarat | 0% | N/A | Deregulated 2007 — no mandi tax |
| Madhya Pradesh | 1.5% | Buyer | Some commodities 2% |
| Delhi | 1% | Buyer | Plus development charges |
| Bihar | 0% | N/A | Deregulated 2006 — no mandi tax |
| West Bengal | 2% | Buyer | WB APMR Act |
| Odisha | 2% | Buyer | Odisha APMC Act |
Use our free APMC cess calculator to check your mandi's market fee instantly. MandiGrow auto-calculates and deducts the correct market cess on every transaction.
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