Transport LogoTAX ON GOODS VEHICLES
(1) Annual rate of tax
Cost |
R.T. |
Existing Notification |
S.R.T. |
Existing Notification No. |
||
(1) |
Articulated Vehicle |
|||||
(a) |
Cost of chassis/Vehicle upto Rs. 10,00,000. |
2% of the cost of horse. |
0.40% of the cost of horse. |
|||
(b) |
Cost of chassis/vehicle above Rs.10,00000. |
Rs. 20000/- + 0.15% of the costof the vehicles exceeding Rs.10 lakh. |
Rs. 4000/- + Rs. 0.15% of the cost of the vehicle exceeding Rs.10 lakh.. |
|||
(2) |
Other than Articulated Vehicles |
|||||
(a) |
Cost of the chassis/vehicle upto Rs. 3,00,000 |
1.5% of the cost of the chassis/vehicle subject to a maximum of Rs. 2250/- |
1% of the cost of the chassis/ vehicle |
|||
(b) |
Cost of the chassis/vehicle more than Rs. 3,00,000 and upto Rs. 6,00,000 |
2250/- + 0.75% of the cost of the chassis/ vehicle exceeding Rs. 3 lakh. |
Rs. 2000/-+ 0.35% of the cost of the chassis/ vehicle exceeding Rs. 3 lakh |
|||
(c) |
Cost of Chassis/Vehicle more than Rs. 6,00,000 and up to Rs.10,00,000. |
Rs. 4500/- + 0.95 % of the cost of chassis/ vehicle exceeding Rs. 6 lakhs. |
Rs.3050/-+0.5% of the cost of the chasis/vehicle exceeding Rs. 6 lakh. |
|||
(d) |
Cost of chassis/Vehicle above Rs. 10,00,000 |
8300/- + Rs. 0.15% of the vehicle exceeding Rs.10 lakhs." |
Rs. 5050/- + Rs. 0.15% of the cost of the vehicle exceeding Rs 10 lakh |
|||
Provded that the
amount of special road tax shall not exceed Rs. 7000/- for one motor vehicle.
OR OPTIONAL (LUMP SUM TAX)
Category of vehicle |
Tax Rates |
Exisiting Notification No. |
1. Articulated vehicle |
20% of cost of the horse. |
|
2. Other than Articulated vehicle |
||
(a) Three wheeled vehicles |
9% of the cost of the vehicle/chassis. |
|
(b) Four wheeled goods vehicle having G.V.W. upto 3000 Kg. |
10% of the cost of the vehicle/chassis. |
|
(c) Four wheeled goods vehicle having G.V.W. morethan 3000 Kg. and upto 7500 Kg. |
11% of the cost of the vehicle/chassis. |
|
(d) Four wheeled goods vehicle having G.V.W. more than 7500 kg. |
11% of the cost of the vehicle/chassis. |
|
Note : Lump sum tax is compulsory on all 3 wheeled goods vehicles & four wheeled goods vehicles with GVW upto 7500 Kg registered or assigned in the State on or after 01.04.2007.
(2) Construction equipment vehicles (other than non-transport vehicles) and any other Transport Vehicles not covered under any category under any category above or vehicle such as Dumper, Loader, Camper Van/Trailers, Tipper, Cash Van, Mobile Canteen, Haul Pack Dumpers, Mobile 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. (Annual Tax)
S.N. |
Cost |
Purchased as complete vehicle |
Purchased as chassis |
Exisiting Notification No. |
1 |
upto 10 lacs |
1.0% of cost of vehicle |
1.5% of cost of chassis |
|
2 |
above 10 lacs to 20 lacs |
1.5% cost of vehicle |
2.0% of cost of chassis |
|
3 |
above 20 lacs |
1.5%+0.05% (for every rupees thousand or part thereof) |
2.0%+0.05% for every rupees thousand or part thereof |
No Special road tax
shall be charged on these vehicles(at serial no. 2)
OR (OPTIONAL LUMP SUM TAX)
Category of vehicle |
Tax Rates |
Exisiting Notification No. |
Other goods vehicle not covered under any category above or vehicles such as dumper, loader, camper vans/trailers, tipper, cash van, mobile canteen, haul pack dumpers, mobile workshops, ambulance, animal ambulance, fire tenders, snorked laders, auxillary trailers and fire fighting vehicles, hearses, mail carrier, mobile clinic, x-ray vans/ library vans, etc. |
|
|
(a) Purchased as chassis. |
10% of cost of chassis. |
|
(b) Purchased with complte body. |
7.50% of cost of vehicle. |
(3) Trailer used as goods vehicles
Category of vehicle |
Amount of Road Tax |
S.R.T. |
Exisiting Notification No. |
Trailer used as goods vehicles |
4% of the cost of the trailer |
- |
OR OPTIONAL LUMP SUM TAX
Category of vehicle |
Amount of Road Tax |
Exisiting Notification No |
Non-agriculatural tractor trailers used as a goods vehicles. |
9% of cost of tractor to which trailer is attached. |
Note :- (For vehicles paying other than lump sum tax)
- Provided that in case of articulated & other than articulated goods vehicles and other transport vehicles, the amount of road tax shall not exceed rupees thirty five thousand for one motor vehicle.
- Provided that the amount of special road tax shall not exceed rupees seven thousand for one motor vehicle in case of articulated and other than articulated goods vehicles
Note :- (For vehicles paying lum sum tax)
- The lump sum tax may be paid in full or in six equal installments within a period of one year.
- In case of Goods vehicles already registered in or outside the State and in case of vehicles other than goods vehicles registered in the State, the lump sum tax shall be arrived at by reducing the amount of tax as computed above at the rate of 10% per financial year or part thereof upto 5 years from the date of registration as transport vehicle.
- In case where lump sum tax under section 4C of the said Act have been paid and thereafter the category/description of vehicle changes and the owner or person having possession or control of the vehicle opts to pay lump sum tax of changed category/ description, the lump sum tax shall by arrived at by reducing the amount of tax as computed above at the rate of 10% per financial year or part thereof for the period beginning from the date of deposition of lump sum tax under section 4C of the said Act and upto the owner or person having possession or control of the vehicle opts to pay tax under this notification, subject to a maximum period of 5 years.
- In case where one time tax has already been paid under section 4(1)(e) of the said Act and the owner or person having possession or control of the vehicle opts to pay under the notification, then the tax payable shall be the difference between the amount of tax payable under this notification and the amount of tax already paid under section 4(1)(e) of the said Act.
Explanation: The cost of the vehicles for computation of tax:-
- in case of new vehicle/chassis, shall be the ex-showroom price inclusive of all taxes as shown in purchase bill.
- in case of vehicles registered/purchased outside the State and brought in to Rajasthan for assignment/ registration, shall be the cost as prevailing in Rajasthan on
- the day when the tax becomes due on similar type of vehicle in this state.
- in case of vehicles already registered in Rajasthan, shall be the cost as prevailing in Rajasthan on 1st April of the financial year in which the owner or person having possession or control of the vehicle opts to pay tax under this notification on similar type of vehicles in this state.
- in case of change of category/ description of the vehicle under provision (2) above, shall be the cost of the similar type of vehicle as prevailing in Rajasthan on 1st April of the financial year in which the owner or person having possession or control of the vehicle opts to pay tax under this notification.
- in case where tax has been paid under section 4(1)(e) of the said Act shall be the cost as prevailing in Rajasthan on 1st April of the financial year in which he opts to pay tax under this notification on similar type of vehicle in this state.