S.
N.

Category of vehicle

Tax Rates

Exisiting Notification No.

1

2

3

4

1.

(A) TWO WHEELER having engine capacity

(i) Upto 200 cc

6% of the cost of the vehicle.

F 6 (179) Pari/Tax/Hqrs./ 95 /1 S Dt : 09-03-2015

(ii) More than 200 cc and upto 500cc

8% of the cost of the vehicle.

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

(iii) More than 500cc

10% of the cost of the vehicle

(B) THREE WHEELED VEHICLES

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

(i) Cost of vehicle upto 1,50,000/-

3% of the cost of the vehicle.

(ii) Cost of vehicle above 1,50,000/-

4% of the cost of the vehicle.

(iii) Cost of chassis upto 1,50,000/-

3.75%of the cost of the chassis.

(iv) Cost of chassis above 1,50,000/-

5% of the cost of the chassis.

(C) FOUR WHEELER

With seating capacity upto 10 including driver

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

(i) Upto 800 cc

Petrol

4 % of the cost of the vehicle.

Disel

6 % of the cost of the vehicle.

(ii) 801 cc to 1200 cc

Petrol

7% of the cost of the vehicle.

Disel

9% of the cost of the vehicle.

(iii) above 1200 cc

Petrol

8% of the cost of the vehicle.

Disel

10% of the cost of the vehicle.

(D) Trailer or side cars drawn by vehicle mentioned above

0.30%of the cost of that vehicle to which trailer/side car is attached.

2.

Two wheeled/three wheeled Motor vehicles adapted for use of invalids

0.30% of cost of vehicle subject to a maximum Rs.50/-

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

3.

Camper Van/Trailer for private use

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

(a) Purchased as chassis

10% of cost of chassis

(b) Purchased with complete Body

7.5% of cost of vehicle

4.

Vehicle fitted with equipments like rig, generator or compressor, crane mounted vehicle, fork lift, tow trucks, break down van, recovery vehicles, tower wagons, tree trimming vehicles or any other non-transport vehicles not covered under any category.

F 6 (179) Pari/Tax/Hqrs./ 95 /1 R Dt : 14-07-2014

(a) Purchased as chassis

10% of cost of chassis

(b) Purchased with complete body

8.0% of cost of vehicle

5.

Construction equipment vehicle (other than Harvestor combine)

F 6 (179) Pari/Tax/Hqrs./ 95 /1 V Dt : 08-04-2017

(a) Purchased as chassis

8.5% of cost of chassis

(b) Purchased with complete body

7.0% of cost of vehicle

6.

Purely off-highway vehicle

F 6 (179) Pari/Tax/Hqrs./ 95 /1 S Dt : 09-03-2015

(a) Purchased as chassis

7.5% of cost of chassis

(b) Purchased with complete body

6.0% of cost of vehicle

1

On every transfer of ownership of the motor vehicles mentioned in column number 2 against serial number 1 to 2 above, an additional tax at the rate of 25% of the onetime tax paid at the time of registration shall be payable.

2

On every transfer of ownership of the motor vehicle mentioned in column number 2 against serial number 3 to 5 above, an additional tax at the rate of 10% of the onetime tax paid at the time of registration shall be payable.

3

no additional tax shall be payable:

(i) in case where transfer of ownership is being done in the name of person succeeding to the possession of the motor vehicle owing to the death of the registered owner of the motor vehicle, or

(ii) in case where the vehicle is transferred in the name of the insurance company on account of settlement of the claim filled by the owner against the insurance company.

4

in case of vehicles already registered in or outside the State or in case of Military Disposal Vehicles, on which one time tax was not payable earlier, the one time tax shall be arrived at by reducing the amount of tax as computed above, at the rate of 5% per financial year or part thereof up to 10 years from the date of registration.

5

in case of vehicles exempted from registration or vehicles which were not registered during the prescribed time, on which one time tax was not payable earlier, the onetime tax shall be arrived at by reducing the amount of tax as computed above at the rate of 5% per financial year or part thereof, up to 10 years from the date of its purchase subject to the condition that the tax due on such vehicle has been paid.

6

if vehicles, as mentioned in column number 2 against serial number 1 to 2 above, are found plying on hire or reward, then these vehicles shall be liable to pay tax as notified for transport vehicles of similar type, for the complete financial year, in which the vehicle was found plying on hire or reward but in those cases where vehicle is registered in the same financial year in which it was found plying on hire or reward, the tax shall be payable for the balance of the financial year on pro rata basis.