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

Transfer Tax Leviable at a time of Resale for the vehicles paying Lump sum Tax

Age of the vehicle at a time of Transfer

Sr. No. Type of Vehicles Tax
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 Ordinary Omni Bus
  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 Rupees4500/-
  1.3 Seating Capacity More Than 20 Rupees4500/-
2 Luxury Omni Bus
  2.1 Seating Capacity Up to 20 Rupees4500/-
  2.2 Seating Capacity More Than 20 Rupees7800/-
3 Sleeper Omni Bus
  3.1 Berth/Sleeper Capacity Up to 20 Rupees7800/-
  3.2 Berth/Sleeper Capacity More Than 20 Rupees13200/-
  3.3 In sleeper Bus, combination of seat and berth total upto 20 Each seat Rupees7800/- and
Each berth Rupees13200/-
  3.4 In sleeper Bus, combination of seat and berth total above 20 Each seat Rupees9000/- and
Each berth Rupees15000/-
4 Goods Vehicles Having GVW More than 7500 Kgs Rupees800/- per 1000 Kgs or Part there of
5 Tractor-Prime mover with uw above 2000kg fitted with /or not (Crain, Rig, compressor) Rupees2000 + 400 per every 1000kgs OR part there of exceeding 2000kgs
Construction Equipment Vehicle - Crain, Rig, Loader, Fork Lift ,Back Hoe
Break Down van-Toeing Truck
Special Purpose Vehicle
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 Rupees500/-per Seat
  Stage Carriage passenger vehicle
7 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 Provision for Other
State vehicle
3 Passenger capacity Annual Rate 4% of the annual rate per week or a part of it
3.1 up to 3 Rupees300/-
3.2 up to 4 Rupees1200/-
3.3 up to 5 Rupees1350/-
3.4 up to 6 Rupees1500/-
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