[See section 3(2)]

Classes of Vehicle

Quarterly tax (Rs.) | Annual tax (Rs.) | Life time tax (Rs.)

1. Goods carriages ---

(i) (a) Goods carriages not exceeding 3,000 kgs. in weight laden: -- | -- | 6% of cost of vehicle. Note: The cost of vehicle shall be the sale price of the vehicle before GST.

(b) Goods carriages exceeding 3,000 kgs. but not exceeding 5,000 kgs. in weight laden: Rs. 800

(c) Goods carriages exceeding 5,000 kgs. but not exceeding 9,000 kgs. in weight laden: Rs. 1,200

(d) Goods carriages exceeding 9,000 kgs. but not exceeding 12,000 kgs. in weight laden: Rs. 1,700

(e) Goods carriages exceeding 12,000 kgs. but not exceeding 13,000 kgs. in weight laden: Rs. 2,000

(f) Goods carriages exceeding 13,000 kgs. but not exceeding 15,000 kgs. in weight laden: Rs. 2,200

(g) Goods carriages exceeding 15,000 kgs. in weight laden and above: Rs. 2,200 per quarter plus Rs. 200 for every 1,000 kgs. of weight or part thereof in excess of 15,000 kgs.

Quarterly tax (Rs.)

(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. 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.

8. Motor vehicles other than those liable to tax under the foregoing provisions of the items 1 to 7 of this Schedule--

Life time tax: (a) Motor vehicles costing up to Rs. 10 lakhs irrespective of unladen weight: 4% of cost of the vehicle (b) Motor vehicles costing above Rs. 10 lakhs irrespective of unladen weight: 7% of cost of the vehicle

Note: The cost of the vehicle shall be the sale price of vehicle before GST.

9. Motor vehicles, other than those liable to tax under the foregoing provisions of the items 1 to 8 of Schedule-I and those in respect of which Private Service vehicle/Educational Institution vehicle permit is required under the Motor Vehicles Act, 1988.--

Annual tax: (a) Educational Institution/Educational Trust/Educational Society vehicles, exclusively operated for transporting students and staff of the Educational Institution concerned, for every person other than the Driver and the Attendant: Rs. 200 (b) Private Service vehicles used for transporting students on concession rate to implement Govt., Welfare Schemes, for every person other than the driver and the Attendant: Rs. 50 (c) Private Service vehicles other than Educational Institution vehicles for every person other than the Driver: Rs. 300

10. Additional tax payable in respect of vehicle referred to in item 8 and 9 used for drawing trailers ---

(i) for each trailer not exceeding 1 tonne in weight unladen: Rs. 20 (ii) for each trailer exceeding 1 tonne in weight unladen: Rs. 30

Provided that two or more vehicles shall not be chargeable under items 8, 9 and 10 of this Schedule in respect of the same trailer.

11. (a) A transport vehicle which is exempted from permit under sub-section (3) of section 66 of the Motor Vehicles Act, 1988 other than goods carriages not exceeding 3000 Kgs. in weight laden registered in any other State, and if it remains in the Union territory of Puducherry for a period exceeding 30 days. (b) A transport vehicle so long as the vehicle is not covered by permit or counter signature of permit issued by any transport authority in the Union territory of Puducherry or by a permit granted in any other State is to ply in the Union territory of Puducherry by virtue of rules made under the Motor Vehicles Act, 1988. (c) A motor vehicle which is so long as under the possession of the financier (a person a firm being referred to as a financier under sub-section (6) of section 51 of the Motor Vehicles Act, 1988) subject to the physical verification of such vehicle by an official of the Transport Department deputed for the purpose, in whose jurisdiction the vehicle is parked and vehicle is not used on the public roads during that period, subject to approval of the Licensing Officer.

Rate in Rs. per month: (a) Two wheelers: Rs. 50 (b) Three wheelers: Rs. 20 (c) Light Goods Vehicles: Rs. 150 (d) Light Passenger Vehicles: Rs. 200 (e) Medium Goods Vehicles: Rs. 250 (f) Medium Passenger Vehicles: Rs. 300 (g) Heavy Goods Vehicles (2 Axles): Rs. 300 (h) Heavy Goods Vehicles (more than 2 Axles): Rs. 350 (i) Heavy Passengers Vehicles (2 Axles): Rs. 400 (j) Heavy Passengers Vehicles (more than 2 Axles): Rs. 600