LUMP SUM TAX COMPULSORY ON THE TAXI/MAXI VEHICLES & GOODS VEHICLES OF GVW upto 12000 Kg. REGISTERED ON OR AFTER 01/04/2007
S.No. |
Catgory of Vehicle |
Tax Rate |
Existing Notification No |
1 |
2 |
3 |
4 |
Compulsory |
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1. |
Motor Cycle used for hire |
3 % of the cost of vehicle. |
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2. |
Four wheeled passenger motor vehicles |
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(a) Motor Vehicle having seating capacity upto 7 (Motor Cab) |
11 % of the cost of chassis/vehicle |
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(b) Motor vehicle having seating capacity 8 to 13 (Maxi Cab) |
11 % of the cost of chassis/vehicle |
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(c) Motor vehicle having seating capacity more than 13 and upto 22 (Contract Carriage Permit and Tourist Permit) | |||
(i) Purchased as a chassis |
35% of the cost of the chassis | ||
(ii) Purchased with a complete body | 26% of the cost of the vehicle | ||
3 |
Goods Vehicle |
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(1) Other than Articulated Vehicle |
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(a) Three Wheeled Vehicles |
9 % of the cost of chassis/vehicle |
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(b) Four Wheeled Vehicles having GVW up to 3000 KG |
10 % of the cost of chassis/vehicle |
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(c) Four Wheeled Vehicles having GVW more than 3000 kg. and upto 16500kg. |
11 % of the cost of chassis/vehicle |
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3 |
Private Service Vehicles |
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(1) with seating capacity up to 12 excluding driver |
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(a) Purchased as a chassis |
15% of the cost of the chassis |
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(b) Purchased with the body |
12% of the cost of the vehicle |
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(2) with seating capacity more than 13 and up to 22 in all |
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(a) Purchased as a chassis | 35% of the cost of the chassis | ||
(b) Purchased with the body | 25% of the cost of the vehicle | ||
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Optional |
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(d) Four Wheeled Goods vehicles having GVW more than 16500kg |
11 % of the cost of chassis/vehicle |
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(2) Articulated Vehicles |
20% of the cost of the horse. |
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(3) Other Goods vehicles not covered under any category above or vehicle such as Dumper, Loader, Camper vans/ Trailers, Tipper, Cash Van, Mobile canteen, Haul pack Dunpers, Moible Workshops, Ambulance, Animal Ambulance. Fire Tenders, Snorked Ladders Auxiliary trailers and Fire fighting vehicles, Hearses, Mail carrier, mobile clinic/ X-Ray vans/Library vans, etc. |
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(a) Purchased as a chassis. |
10% of cost of the chassis. |
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(b) Purchased with complete body |
7.50% of cost of the vehicle. |
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4 |
Private Service Vehicles |
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(1) With seating capacity more than 22 excluding driver and up to 39 excluding driver: |
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(a) Purchased as a chassis. |
35% of the cost of the chassis |
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(b) Purchased with the body |
25% of the cost of the vehicle |
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(2) With seating capacity more than39 excluding driver: |
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(a) Purchased as a chassis |
42% of the cost of the chassis |
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(b) Purchased with the body |
32% of the cost of the vehicle |
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5. |
Educational Institutional bus with seating capacity more than7 including driver and up to10 Including driver |
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(a) Purchased as a chassis. |
15% of the cost of the chassis |
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(b) Purchased with the body |
12% of the cost of the vehicle |
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6. |
Non Agricultural tractor- trailers used as goods vehicles. |
1% of the cost of the tractor to which the trailer is attached. |
Explanation :
For the purpose of computation of tax the cost shall be
1- In case of new vehicle/chassis, shall be the ex-showroom price inclusive of all taxes and levies as shown in purchase bill excluding any discount, rebate or concession in price given under any promotional scheme or otherwise by any manufacture or dealer.