गैर परिवहन और परिवहन वाहन एकमुश्त कर का भुगतान कर रहे हैं
|
S.No. |
Description of Class of Motor Vehicle |
Rate of One Time Tax |
Existing Notification Number |
| 1 | 2 | 3 | |
| 1 | Two Wheeled Vehicles used as transport or non-transport vehicle having engine capacity. | F.6(179)Pari/Tax/Hqrs/2019-20/2 dated 10-07-2019 | |
| (a) upto 200 cc | 8% of the cost of the vehicle. | ||
| (b) more than 200 cc and upto 500 cc | 13% of the cost of the vehicle. | ||
| (c) more than 500 cc | 15% of the cost of the vehicle. | ||
| 2 | Three Wheeled Passenger Vehicles used as Transport or Non-Transport Vehicle. |
F.6(179)Pari/Tax/Hqrs/2020-21/2B dated 20-02-2020 If such vehicles are found plying on hire or reward, than these vehicle shall be liable to pay as notified for transport vehicles of similar type at one fourth the rate of one time tax, for the financial year in which the vehicle was found on hire or reward. |
|
| (a) with seating capacity upto 3 | Rs. 3000/- | ||
| (b) with seating capacity 4 | Rs. 6000/- | ||
| (c) with seating capacity more than 4 | Rs. 8000/- | ||
| 3 | Four Wheeled Non-Transport Vehicle with seating capacity upto 10 having engine capacity | ||
| (a) upto 800 cc | |||
| (i) petrol | 6% of the cost of the vehicle | ||
| (ii) diesel | 8% of the cost of the vehicle | ||
| (b) more than 800 cc and upto 1200 cc | |||
| (i) petrol | 9% of the cost of the vehicle | ||
| (ii) diesel | 11% of the cost of the vehicle | ||
| (c) more than 1200 cc | |||
| (i) petrol | 10% of the cost of the vehicle | ||
| (ii) diesel | 12% of the cost of the vehicle | ||
| 4 | More than Three Wheeled Taxi cab/Maxi cab/Contract Carriage Permit Vehicle and Tourist Permit Vehicle. | ||
| (a) with seating capacity upto 13 | 11% of the cost of the vehicle | ||
| (b) with seating capacity more than 13 and upto 22 | |||
| (i)purchased as chassis | 35% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 26% of the cost of the vehicle. | ||
| 5 | Goods Vehicle |
F.6(179)Pari/Tax/Hqrs/2020-21/2B dated 20-02-2020 |
|
| (a) Articulated Vehicle | |||
| (i)Three Wheeled Vehicle | 9% of the cost of the vehicle/chassis. | ||
| (ii)More than Three Wheeled Vehicle having GVW upto 16500 k.g. | 10% of the cost of the vehicle/chassis. | ||
| (b) Other than Articulated Vehicle | |||
| (i) Three Wheeled Vehicle | 9% of the cost of the vehicle. | ||
| (ii)More than Three Wheeled Goods Vehicle having G.V.W. upto 3000 k.g. | 10% of the cost of the vehicle. | ||
| (iii)More than Three Wheeled Goods Vehicle having G.V.W. more than 3000 k.g. and upto 16500 k.g. | 11% of the cost of the vehicle/ chassis. | ||
| 6 | Other Goods Vehicle not covered under any category above or vehicle such as Dumper, Loader, Camper Vans/Trailers, Cash Van, Mobile Canteen, Haul Pack Dumpers, Mobile Workshop, Ambulance, Fire Tenders, Snorked ladders, Auxiliary Trailers, Fire Fighting Vehicles, hearses, Mail Carrier, Mobile Clinic, X-Ray Vans, Library Vans etc. | ||
| (a)purchased as a chassis | 10% of the cost of the chassis. | ||
| (b) purchased with a complete body | 7.5% of the cost of the vehicle. | ||
| 7 | Private Service Vehicles | ||
| (a) with seating capacity upto13 seats | |||
| (i)purchased as a chassis | 15% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 12% of the cost of the vehicle. | ||
| (b) with seating capacity more than 13 and upto22 seats | |||
| (i) purchased as a chassis | 35% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 25% of the cost of the vehicle. | ||
| 8 | Educational Institutional Vehicle with seating capacity more than 7 and upto 10 | ||
| (i)purchased as a chassis | 15% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 12% of the cost of the vehicle. | ||
| 9 | Camper Van/Trailer for private use | ||
| (i) purchased as a chassis | 10% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 7.5% of the cost of the vehicle. | ||
| 10 | Vehicles fitted with Equipments like Rig, Generator, Compressor, Crane Mounted Vehicle, Fork Lift, Tow Trucks, Breakdown Van, Recovery Vehicles, Tower Wagon or any other Non-Transport Vehicle not covered under any category. | ||
| (i) purchased as a chassis | 10% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 8% of the cost of the vehicle. | ||
| 11 | Construction Equipment Vehicle | ||
| (i) purchased as a chassis | 10% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 8% of the cost of the vehicle. | ||
| 12 | Purely Off Highway Vehicle | ||
| (i) purchased as a chassis | 7.5% of the cost of the chassis. | ||
| (ii) purchased with a complete body | 6 % of the cost of the vehicle. | ||
| 13 | Non-Agricultural Tractor-Trailers used as Goods Vehicle | 1 % of the cost of the tractor to which the Trailer is attached. |