Tax Structure
Lump Sum Tax
Sr. No.
Type Of Vehicles
Tax
1.
MOTORCYCLE
6% of the cost of vehicle
2.
Four wheeled vehicles, LMV, private car, station wagon, jeep, taxi.
6% of the cost of vehicle
3.
Auto Rickshaw
2.5% of the cost of vehicle
3.1- Seating Capacity up to 3 (Auto Rickshaw)
2.5% of the cost of vehicle
3.2- Seating Capacity above 3 & up to 6
6% of the cost of vehicle
4.
Goods vehicles having GVW up to 7500kgs
6% of the cost of vehicle
5.
For tractor (commercial use)
3% of the cost of vehicle
- Lump sum tax for vehicle owned by person other than Individual, University, Education Trust, Public Trust and Social welfare is twice the rate except Auto Rickshaw, Taxicab, upto 7500 Kgs Goods Vehicle, Upto 250 Invalid Carriage.
- Lump sum tax for Imported Vehicles is twice the rate except upto 7500 Kgs Goods Vehicle & Upto 250 Invalid Carriage.
Lump Sum Tax (Optional)
Sr. No.
Type Of Vehicles
Tax
1
MaxiCab and the general Omni Bus (7 and 8 people apart from the driver)
8% of the cost of vehicle
MaxiCab and the normal Omni Bus (9 to 12 people without driver)
12% of the cost of vehicle
2.
Medium Goods Vehicle ( GVW 7501 TO 12000 Kgs )
8% of the cost of vehicle
3
Heavy Goods Vehicles ( GVW above 12001 kgs )
12% of the cost of vehicle
Lump Sum Tax at a Time of Resale of the Vehicle
Sr. No.
Type Of Vehicles
Tax
Transfer Tax Leviable at a time of Resale for the vehicles paying Lump sum Tax
Age of the vehicle at a time of Transfer
1
A: Up to 8 Years
15% of the Lump sum Tax paid
2
B: More Than 8 Years
1% of the Lump sum Tax paid or Rupees100/- whichever is More
Note: The following vehicles are exempted from The Transfer Tax (1)Tractor(Agriculture Use ) (2) Auto Rickshaw carrying 3 passengers only(3) In valid Carriage with having uw up to 250 kgs
Recurring Tax
Sr. No.
Contract Carriage
Annual Rate Per Seat
1.1 Seating Capacity Up to 12
7 and 8 persons up to 8%
9 to 12 persons up to 12%
1.2 Seating Capacity More Than 12 up to 20
Rupees 4500/-
1.3 Seating Capacity More Than 20
Rupees 4500/-
2.1 Seating Capacity Up to 20
Rupees 4500/-
2.2 Seating Capacity More Than 20
Rupees 7800/-
3.1 Berth/Sleeper Capacity Up to 20
Rupees 7800/-
3.2 Berth/Sleeper Capacity More Than 20
Rupees 13200/-
3.3 In sleeper Bus, combination of seat and berth total upto 20
Each seat Rupees 7800/- and
Each berth Rupees 13200/-
3.4 In sleeper Bus, combination of seat and berth total above 20
Each seat Rupees 9000/- and
Each berth Rupees 15000/-
4
Goods Vehicles Having GVW More than 7500 Kgs
Rupees 800/- per 1000 Kgs or Part there of
5
Tractor-Prime mover with uw above 2000kg fitted with /or not (Crain, Rig, compressor)
Rupees 2000 + 400 per every 1000 kgs OR part there of exceeding 2000 kgs
Construction Equipment Vehicle - Crain, Rig, Loader, Fork Lift ,Back Hoe
Break Down van-Toeing Truck
6
6.1 Berth/Sleeper Capacity Up to 20
Rupees 750/- per month
Rupees 9000/- per year
6.2 Berth/Sleeper Capacity More Than 20
Rupees 1100/- per month
Rupees 13200/- per year
6.3 In sleeper Bus, combination of seat and berth total upto 20
Rupees 500/- per Seat
7
Stage Carriage passenger vehicle
Rs 1200/- for First 9 seat + Ra 80/- for every passenger in addition to 9 passengers+ Rs 40/- for each standees.
Provision for other State Vehicle
Sr. No.
Kind of Vehicle
Period of Temporary Use
Tax Calculation Procedure
1
(Luxury or tourist Maxi Cab and Buses)
Minimum One week or a part of it
4% of the annual rate per week or a part of it
2
(Luxury or tourist Maxi Cab and Buses)
More than one week and up to one Month
1/12 of Annual rate
Taxi
Tax Calculation Procedure
3
Passenger capacity
Annual Rate
4% of the annual rate per week or a part of it
3.2
up to 4
Rupees 1200/-
3.3
up to 5
Rupees 1350/-
3.4
up to 6
Rupees 1500/-
Documents marked with asterisk (*) may be required in some states.
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