TAX ON CONTRACT CARRIAGE VEHICLES

(1)  Annual tax on three wheelers

Cost	Purchased as vehicle		Purchased as chassis		Exisiting Notification No
	Road Tax	S.R.T.	Road Tax	S.R.T.	F6 (179) Pari/Tax/ HQ/95/11K dt 31-03-2006
Upto Rs. 80,000	0.45%	0.125%	0.5%	0.60%
More than 80,000 upto 4 lacs	0.45%	0.50%	0.5%	0.80%
More than 4 lacs	0.7%	0.50%	1%	0.80%

NOTE :-  R.T. + S.R.T. for three in all, four in all, five in all shall not exceed Rs. 300/-, 600/-, 800/- per annum respectively.

OR (OPTIONAL)
LUMP SUM TAX ON THREE WHEELERS

Seating Capacity	Rate of O.T.T. in %	Maximum Limit	Exisiting Notification No
3 in all	8% of the cost of vehicle/chassis	3,000/-	F6 (179) Pari/Tax/ HQ/05 /19B dt 16.02.2006  F6 (179) Pari/Tax/ HQ/05 /19C dt 09-03-2007
4 in all	9% of the cost of vehicle/chassis	6,000/-
5 in all	10% of the cost of vehicle/chassis	8,000/-

For vehicles already registered in or outside states, the lump sum tax shall be arrived by reducing the amount of tax as computed above at therate of 10% per financial year or part thereof upto 7 years from date of registration.

Note : Lump sum tax is compulsory on 3 wheelers upto 5 in all seating capacity registered/assigned after 01.04.2007

(2) Annual rate of tax on four wheelers.

(A) Rate of road tax

Cost of vehicles	Purchased as complete vehicle		Purchased as chassis		Exisiting Notification No
	Spare	Covered by permit (Maximum of Rs. 15,000)	Spare	Covered by permit (Maximum of Rs. 15,000)
Upto to 4 lacs	4.5%	0.45%	5.0%	0.50%	F6 (179) Pari/Tax/ HQ/95 /3K dt 01-10-2005
More than 4 lacs	7.0%	0.70%	10.0%	1.00%

AND

(B) Rate of special road tax for vehicles plying on other than tourist permits.

S.No.	Seating Capacity	Purchased as vehicle	Purchased as chassis	Exisiting Notification No
1	Upto 5 in all	0.80%	-	F6 (179) Pari/Tax/ HQ/95 /11K dt 31-03-2006
2	6 to 9 in all	1.75%	-
3	10 in all	3.0%	-
4	11 to 14 in all	6.0%	6%
5	15 to 22 in all	9%	12%
6	23 to 32 in all	12%	18%
7	33 to 42 in all	16%	21%
8	More than 42 in all	18%	24%

NOTE :-

1. For Motor vehicles in S.No. 5,6,7 & 8, the maximum amount of SRT shall not exceed Rs.32,000/- per month.
2. For Motor Vehicles at S.N. 5,6,7 & 8  & plying exclusively within the municipal/U.I.T. Limits or both. the S.R.T. shall be payable at the rate of 50% at the rate as mentioned each subject to a maximum of Rs. 12,500/- per month.
3. M.V.T.on LPG/CNG will be 1/16th of the rate prescribed.
4. SRT on vintage care if plying as taxi in a district is maximum rupees 1200/-
5. SRT on vehicles plying on non temporary fix contract permit with industrial or commerical entity to pay a maximum Rs. 12500/-

(BA) Rate of SRT on vehicles plying on Tourist Permits of this State.

Seating Capacity		Purchased as vehicle	Purchased as chassis	Exisiting Notification No
1. Four Wheeler				F6 (179) Pari/Tax/ HQ/95 /11K dt 31-03-2006
1	Upto 5 in all	0.80%	-
2	6 to 9 in all	1.75%	-
3	10 in all	3.0%	-
4	11 to 14 in all	6.0%	6%
5	15 to 22 in all	14%	16%
6	23 to 32 in all	22%	30%
7	More than 32 in all	22%	36%
2. Four wheeled sleeper coaches
1	23 to 32 in all	20%	30%
2	33 to 42	24%	36%
3	More than 42	28%	42%

NOTE :-

1. If sleeper coaches are found plying on Hire or Reward without permit then they shall be liable to pay SRT as notified for vehicles covered by tourist permit of similar type for complete calander month in which it was found plying

2. For vehicles falling under sub-clause 5,6 & 7 of clause 1 and clause 2 the maximum SRT shall not exceed Rs. 32,000/- per month.

3. For sleeper coach, each berth be treated equal to 2 seats.

LUMP SUM TAX COMPULSORY ON OR AFTER 01/04/2007)

S.N.	Catgory of Vehicle		Tax Rate	Exisiting Notification No
1.	Motor Cycle used for hire		3% of the cost of the vehicle.	F6 (179) Pari/Tax/ hqrs/22C dated 14-07-2014
2.	Four wheeled motor vehicles.
	(a)	Motor vehicle having seating capacity upto 7 (Motor Cab).	11% of the cost of the chssis/vehicle.
	(b)	Motor vehicle having seating capacity 8 to  13 (Maxi Cab).	11%of the cost of the chassis/ vehicle.
	(c)	Motor Vehicle having seating capacity more than 13 and upto 22 in all (contract Carriage permit and Tourist Permit)
		(i) Purchase as a chassis		35% of the cost of the chassis.
		(ii) Purchased with the body		26% of the cost of the vehicle.
	(d)	(1) Private Service Vehicle having seating capacity 13 in all
		(i) Purchase as a chassis		15% of the cost of the chassis.
		(ii) Purchased with the body		12% of the cost of the vehicle.
		(2) Private Service Vehicle having seating capacity more than 13 and upto 22 in all
		(i) Purchase as a chassis		35% of the cost of the chassis.
		(ii) Purchased with the body		26% of the cost of the vehicle.

 

(3) SRT on vehicles plying on temporary permit

Three Wheeler	Four wheeler (seating capacity in all)					Exisiting Notification No
	6 in all	7 to 13 in all	14 to 22 in all	More than 22
				Covered by permit	Spare
35/- per day	40/- per day	80/- per day	400/- per day	500/- per day	800/- per day	F6 (179) Pari/Tax/ HQ/95 /11K dt 31-03-2006

  Note :-

 

1. Lum sum tax is compulsory for Motor vehicles of following classes registered or assigned in the State on or after 01.04.2007 :-
   1. all categories of Motor Cabs having seating capacity upto 6 excluding driver.
   2. all categories of Maxi Cabs having seating capacity more than 6 but not more than 12 seats excluding driver.
   3. all private service vehicle having seating capacity upto 13 in all.
   Provided that:-

   1. The lump sum tax may be paid in full or in six equal installments within a period of one year.

   2. 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.

   3. 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.

   4. 4. 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:-

   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.

   2. 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.

   3. 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.

   4. 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.

   5. 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.