Tax Rates

(ii) Trailers used for carrying goods other than those falling under item 4, 8, 9 and 10 of this Schedule --- (a) for each trailer not exceeding 3,000 kgs. in weight laden: Rs. 150.00 (b) for each trailer exceeding 3,000 kgs. but not exceeding 5,500 kgs. in weight laden: Rs. 300.00 (c) for each trailer exceeding 5,500 kgs. but not exceeding 9,000 kgs. in weight laden: Rs. 550.00 (d) for each trailer exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden: Rs. 650.00 (e) for each trailer exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden: Rs. 800.00 (f) for each trailer exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden: Rs. 1,000.00 (g) for each trailer exceeding 15,000 kgs. in weight laden: Rs. 1,000.00 plus Rs. 50 for every 250 kgs. of weight or part thereof in excess of 15,000 kgs. in weight laden.

2. Motor vehicles plying for hire and used for the transport of passengers and in respect of which permits have been issued under the Motor Vehicles Act, 1988. – I. Vehicles permitted to carry in all, -- (a) Not more than three persons including the driver Annual Tax: Rs. 200 Five Year Tax: Rs. 1,000 (b) More than three persons but not more than four persons including the driver Annual Tax: Rs. 260 Five Year Tax: Rs. 1,300 (c) More than four persons but not more than six persons including the driver Annual Tax: Rs. 900 Five Year Tax: Rs. 4,500 (d) More than six persons but not more than ten persons including the driver Annual Tax: Rs. 4,500 (e) More than ten persons but not more than thirteen persons including the driver Annual Tax: Rs. 6,500 (f) More than thirteen persons but not more than twenty-seven persons including the driver, for every person other than the driver Quarterly Tax: Rs. 325 (g) More than twenty-seven persons other than the driver, for every person other than the driver Quarterly Tax: Rs. 375 (h) Heavy passenger motor vehicle having seating capacity not exceeding 54 persons, including the driver, for every person other than the driver considered as "Deluxe Contract Carriage" Quarterly Tax: Rs. 1,200 (i) Heavy passenger motor vehicle having seating capacity exceeding 54 persons, including the driver, for every person other than the driver considered as "Ordinary Contract Carriage". Quarterly Tax: Rs. 450 (j) Motor cycles covered under the ‘Rent a Motor-cycle Scheme’. Five Year Tax: Rs. 5,000 (k) Motor vehicles plying for hire and used for the transport of passengers with sleeper facility and in respect of which permits have been issued under the motor Vehicles Act, 1988 and permitted to carry more than 12 persons (excluding the driver) for every person, other than the Driver, which the vehicle is permitted to carry. Quarterly Tax: Rs. 1,500 per sleeper/berth II. Vehicles carrying more than five persons other than the Driver and Attendant, classified as Tourist Vehicle permitted to ply under sub-section (9) of section 88 of the Motor Vehicles Act, 1988, for every person permitted to carry other than the Driver and the Attendant Quarterly Tax: Rs. 1,200 per seat / Rs. 1,500 per sleeper/berth III. Vehicles permitted to ply as stage carriage.-- (a) Vehicles permitted to carry more than twelve persons (other than the driver and conductor) and plying exclusively within the limits of the urban areas for every person (other than the driver and conductor) which the vehicle is permitted to carry Quarterly Tax: Rs. 150 (b) Vehicles permitted to carry more than twelve persons (other than the driver and the conductor) and plying exclusively within the limits of this Territory, for every seated person (other than the driver and the conductor) which the vehicle is permitted to carry. Quarterly Tax: Rs. 260 Explanation – "Limits of this territory" includes, the distance covered in the enclaves of other States, if any, lying in between different Commune Panchayats of this Territory, if such distances covered in the enclaves in the aggregate on a particular route do not exceed 16 kms. (c) Vehicles permitted to carry more than twelve persons (excluding the driver and the conductor) and plying on routes partly lying in this Territory and partly lying in other States, for every seated person (other than the driver and conductor)-- (i) Ordinary Stage Carriage: Rs. 360 (ii) Express Stage Carriage: Rs. 370 Note : These will also include routes, the termini of which lie within the limits of this Territory by intervening distance of the enclaves of other States in the aggregate exceeding 16 kms. (d) Vehicles to ply as a Reserve Stage Carriage or a spare bus for every person other than the driver and conductor Quarterly Tax: Rs. 360

3. Motor vehicles not themselves constructed to carry any load (other than water, fuel, accumulators and other equipments used for the purpose of propulsion, loose tools and loose equipments used for haulage only) --- (a) weighing not more than 2,500 kgs. unladen Quarterly Tax: Rs. 120.00 (b) weighing not more than 2,500 kgs. unladen Quarterly Tax: Rs. 150.00

4. Fire engines, fire tenders and road water sprinklers -- (a) not exceeding 1,000 kgs. in weight laden: Rs. 20.00 (b) exceeding 1,000 kgs. but not exceeding 1,500 kgs. in weight laden: Rs. 30.00 (c) exceeding 1,500 kgs. but not exceeding 2,000 kgs. in weight laden: Rs. 40.00 (d) exceeding 2,000 kgs. but not exceeding 3,000 kgs. in weight laden: Rs. 50.00 (e) exceeding 3,000 kgs. but not exceeding 4,000 kgs. in weight laden: Rs. 60.00 (f) exceeding 4,000 kgs. but not exceeding 5,500 kgs. in weight laden: Rs. 75.00 (g) exceeding 5,500 kgs. but not exceeding 7,500 kgs. in weight laden: Rs. 90.00 (h) exceeding 7,500 kgs. but not exceeding 9,000 kgs. in weight laden: Rs. 110.00 (i) exceeding 9,000 kgs. in weight laden: Rs. 120.00 (j) Additional tax payable in respect of such vehicles used for drawing trailers including fire engines trailer pumps – (i) for each trailer not exceeding 1,000 kgs. in weight laden: Rs. 15.00 (ii) for each trailer exceeding 1,000 kgs. but not exceeding 1,500 kgs. in weight laden: Rs. 20.00 (iii) for each trailer exceeding 1,500 kgs. but not exceeding 2,000 kgs. in weight laden: Rs. 25.00 (iv) for each trailer exceeding 2,000 kgs. in weight laden: Rs. 40.00 Provided that two or more vehicles shall not be chargeable under this item in respect of same trailer.

5. Motor cycles (including motor scooters and cycles with attachment for propelling the same by mechanical powers) not exceeding 408 kgs. in weight, unladen – (a) Motor cycle 56 CC to 75 CC Annual Tax: Rs. 60 Life time Tax: Rs. 450 (b) Motor cycle exceeding 75 CC to 170 CC Annual Tax: Rs. 110 Life time Tax: Rs. 850 (c) Motor cycle exceeding 170 CC and tricycle Annual Tax: Rs. 160 Life time Tax: Rs. 1,200

6. Invalid carriages: Rs. 32

7. Motor vehicles other than those liable to tax under the foregoing provisions of the items 1 to 6 of this Schedule:- Motor vehicles with or without trailer fitted with equipments like rig, generators and compressors, construction equipments, cranes and caravans irrespective of laden weight. Life Time tax: 6% of cost of the vehicle Note: The cost of the vehicle shall be the sale price of vehicle before GST.