IndiaFilings » Learn » Goa Vehicle Tax

Goa Vehicle Tax

Goa Vehicle Tax

Goa Vehicle Tax

Goa vehicle tax is levied as excise duty on every motor vehicle used or kept for use in Goa at the rates specified by the State Government for each type of vehicle. The Government of Goa has conferred the power of levying vehicle tax under the Goa Motor Vehicle Tax (Amendment) Act, 2017. According to this Act, the registered owner or any person having possession control of a motor vehicle has to pay Goa Vehicle Tax. On payment of Goa Vehicle Tax, State Transport Authority of Goa issues a license to the registered owner. In this article, we will look at Goa Vehicle Tax in detail.

Goa Motor Vehicle Taxation Act

Goa Motor Vehicle Tax (Amendment) Act, 2017 consolidates the laws relating to the levy of tax on motor vehicles, passengers and goods carried by such vehicles in Goa. According to this OMVT act, no vehicle tax will be levied on the motor vehicles kept by a dealer or a manufacturer for trade and used under the authorisation of a trade certificate granted by the registering authority.

Know more about the Input Tax Credit on Motor Vehicle

Goa Vehicle Tax – Eligibility

According to this act, the person who has transferred the ownership or has ceased to be in possession or control of below-mentioned vehicle has to pay GoaVehicle Tax

  • Motorcycle
  • Auto Rickshaw
  • Light Motor Vehicle
  • Light Commercial Vehicle
  • Medium Motor Vehicle
  • Heavy Motor vehicle

Goa Vehicle Tax – Exemption

The following vehicle owners are exempted from the payment of GoaVehicle Tax:

  • Vehicles owned by disabled persons used solely for the conveyance of those persons can claim exempt from the amount of vehicle tax.
  • The vehicles used only for agricultural purposes will be exempted from payment of Goa vehicle tax.

Goa Vehicle Tax Schedule (Rate)

The Goa Government will specify the rate of Vehicle Tax rate for each type of vehicle. The State Government has powers to increase the rate of vehicle tax from time to time. You can get up to date Vehicle Tax rate details from the official website of Department of Transport Government of Goa. You can refer the Goa vehicle tax current rate from the document enclosed here.


Green Tax

The purpose of the implementation of various measures to control air pollution, the Government of Goa will levy and collect an additional tax called a green tax.  The green tax is levied from the vehicle, which has completed 15 years from the date of its initial registration. The owner of the vehicle needs to pay the green tax at the time of renewal of Certificate of Registration or at the time of renewal of fitness certificate issued under the Motor Vehicles Act, 1988.

The Rate of green tax is tabulated here:

Sl.No Class and age of the vehicle

The rate of cess in rupees

1 Motorcycle Rs. 1,100
2 Auto Rickshaw Rs. 1,320
3 Light Motor Vehicle Rs. 1,760
4 Light Commercial Vehicle Rs. 2,200
5 Medium Motor Vehicle Rs. 2,640
6 Heavy Motor vehicle Rs. 4,400

Infrastructure Development Cess

For infrastructure development of the Goa, Government will be levied and collected a one-time cess called infrastructure development cess. This tax is levied on a new luxury motor car, at the rate specified below, at the time of its registration.

  • Motor car priced Rs. 10.00 lakhs and up to Rs. 20.00 lakhs — Rs.15,000
  • Motor car priced above Rs. 20 lakhs and up to Rs. 40.00 lakhs Rs. 50,000
  • Motor car priced above Rs. 40 lakhs and up to Rs. 60 lakhs — Rs.1,00,000
  • Motor car priced above Rs. 60 lakhs — Rs. 1,25,000

Prescribed Period for Tax Payment

The tax levied under GMVT act will have to be paid in the manner prescribed by the registered owner or by any other person having possession or control of the motor vehicle annually. The tax due under this act will have to be paid within the prescribed period, not less than seven days or more than forty-five days from the commencement of the period.

Goa Vehicle Tax Online Payment Procedure

The procedure to pay Goa Vehicle Tax is explained in detail below:

Step 1: The applicant needs to access the home page of the Department of Transport.

Step 2: To register as a privileged user in the Goa RTO public portal, click on the Sign-up button from the home page.

Image 1 Goa Vehicle Tax
Image 1 Goa Vehicle Tax

Step 3: The registration page will be displayed. You need to provide the details of Name, gender, Address, Mobile number, login name and password.

Image 2 Goa Vehicle Tax
Image 2 Goa Vehicle Tax

Step 4: By clicking on the sign-up button, the user details will be saved in the portal. The registered mail Id and user name will be sent to the mobile number.

Step 5: Once registered, the user can log in by clicking on Sign in button from the home page.

Image 3 Goa Vehicle Tax
Image 3 Goa Vehicle Tax

Step 6: Provide the login name, password and captcha. Click the Login button to authenticate.

Image 4 Goa Vehicle Tax
Image 4 Goa Vehicle Tax

Step 7: Once the user logins with valid credentials, he/she will be shown on the home screen. The user can make payments of Goa vehicle tax/road tax. Click on Pay Road Tax button.

Image 5 Goa Vehicle Tax
Image 5 Goa Vehicle Tax

Step 8: A new screen will be shown, provide the registration number and click on the Search button.

Image 6 Goa Vehicle Tax
Image 6 Goa Vehicle Tax

Step 9: Vehicle and owner details will be displayed as depicted in the image. Click on the Get Road Tax button.

Image 7 Goa Vehicle Tax
Image 7 Goa Vehicle Tax

Step 10: Tax details will be displayed, click on the Proceed to Payment button.

Image 8 Goa Vehicle Tax
Image 8 Goa Vehicle Tax

Step 11: E-Challan no will be generated for the transaction. Click on the Confirm button to proceed with online payment

Image 9 Goa Vehicle Tax
Image 9 Goa Vehicle Tax

Step 12: By clicking on the Confirm button, you will be redirected to the payment gateway. Verify eChallan Number, Total amount and name of the party. Answer the security question and click on the Initiate Payment button.

Image 10 Goa Vehicle Tax
Image 10 Goa Vehicle Tax

Step 13: The System will show the list of Accredited Banks; you can select the appropriate bank and click on the go to e-Payment option.

Step 14: This link will be redirected to the respective bank web site and log in to the portal using the User-ID and Password.

Step 15: After login to the concerned bank portal, the system will show the head-wise payment due to be paid by the User for the respective Vehicle.

Step 16: After successful payment, you can print the e-Challan and e-Receipt.

Step 17: After taking print out of e-Challan and e-Receipt, you have to click on the link “Return Bank to Department web site”. The link will redirect to Goa Transport Department’s e-Services Web Portal. The successful payment message will be displayed.

The issue of tax token and tax license

When a Goa Vehicle tax is paid, the taxation authority will determine the amount of tax and issue a tax token and tax license.

  • The tax taken will indicate the details of Goa Vehicle tax paid.
  • A tax license in the prescribed form, indicating the rate at which the tax leviable and the period for which the tax has been paid.

If a tax license has already been issued in respect of the motor vehicle, the taxation authority on payment of tax will be made in the tax license an entry of such payment.

No motor vehicle liable to tax will be kept in the Goa unless the registered owner or the person having possession of such vehicle has got a tax license in respect of that vehicle.

Details of Penalty

If a registered owner or the person has the possession or control of any motor vehicle used or kept for use in the Goa without having paid the amount of tax, a penalty of a sum equal to the quarterly tax payable has to be paid.

Refund of Vehicle Tax

The tax for any motor vehicle has been paid for any quarter, half-year, year or lifetime and the vehicle has not been used in any public road during the whole year or the lifetime or a continuous ( not being less than thirty days) the tax will be refunded to the owner. The Government will notify the rate of a refund amount from time to time.