Gujarat Road Tax
Gujarat Road Tax
Road taxes popularly known as vehicle taxes are levied by the Indian Government to maintain the country’s state highway and national highway. The collected funds are used to improve road infrastructure and help the commuters. In addition to this, road taxes ensure that road safety and security is maintained. In this article, we look at the Gujarat road tax in detail.
Calculation of Road Tax in Gujarat
Gujarat road tax is calculated taking into consideration the type, capacity, age of the vehicle etc. These taxes are collected through single payment by the vehicle owners, that keeps the vehicle covered throughout its serving period. These taxes have to be paid b the vehicle owners when buying a new or a used vehicle. These taxes are charged as an amount or a percentage of total cost of the vehicle. However, the state has the easiest road tax structure in the country. Exemptions are made for tractors that are used for agricultural purposes, auto rickshaws and invalid carriage weight up to 250 kgs.
Tax on Two Wheelers
All two wheelers have to pay a flat rate of 6% of the total cost of the vehicle on all new vehicle purchase and registration in the state. A 15% of lump sum is levied for vehicles that are resold up to 8 years. Vehicles more than 8 years, a road tax of 1%of lump sum is levied or Rs. 100 has to be paid, whichever is more.
Tax on Four Wheelers
Gujarat levies a tax of 6% of the total cost of the vehicle on new 4 wheelers that are bought and registered in the state. This tax rate is applicable only to private non-transport vehicles.
Provision for Vehicles of the State
|
S. No |
Types of Vehicles |
Tax |
|
Lump Sum Tax |
||
|
1 |
Motorcycle |
6% of the cost of the vehicle |
|
2 |
Three, Four Wheeler, LMV, Station Wagon, Private Car, Jeep, Taxi. Tractor (Commercial use upto 2000kgs) |
6% of the cost of the vehicle |
|
3 |
Auto Rickshaw |
|
|
Seating Capacity up to 3 |
2.5% of the cost of the vehicle |
|
|
Seating Capacity above 3 and up to 6
|
6% of the cost of the vehicle |
|
| 4 |
Goods vehicles having GVW up to 7500 kgs |
6% of the cost of the vehicle |
| 5 |
Tractor (Agriculture use) |
3.5% of the cost of the vehicle |
| Lump sum tax for the vehicle owned by a person other than an individual, university, education trust, Public Trust and Social welfare is twice the rate except for Auto Rickshaw, Taxicab, upto 7500 Kgs Goods Vehicle, upto 250 Invalid Carriage. | ||
| Lump sum tax for Vehicles that is imported is twice the rate except upto 7500 Kgs Goods Vehicle and upto 250 Invalid Carriage. | ||
|
Optional Lump Sum Tax |
||
|
1 |
Maxi Cab and Ordinary OmniBus (Seating Capacity 7 to 12 excluding driver) |
12% of the cost the of vehicle |
|
2 |
Medium Goods Vehicle ( GVW 7501 Up To 12000 Kgs ) |
8% of the total cost of the vehicle |
|
3 |
Heavy Goods Vehicles ( GVW above 12001 kgs ) |
12% of the cost the of vehicle |
|
Lump sum Tax while resaling the Vehicle
|
||
|
Transfer Tax Leviable at a time of Resale for the vehicles paying Lump sum Tax |
||
|
Age of the vehicle during Transfer |
||
|
1 |
Up to 8 Years |
15% of the Lump sum Tax Paid |
|
2 |
More Than 8 Years |
1% of the Lump sum Tax paid or Rs.100 whichever is More
|
| The following vehicles are exempted from the Transfer Tax: Tractor (Agriculture Use, Auto Rickshaw carrying 3 passengers only and Invalid Carriage with having up to 250 kgs | ||
|
Recurring Tax |
||
|
Contract Carriage |
Annual Rate Per Seat
|
|
|
1 |
Ordinary OmniBus |
|
|
Seating Capacity Up to 12 |
Rs. 1200 |
|
|
Seating Capacity which has more than 12 and up to 20 |
Rs. 3000 |
|
|
Seating Capacity More Than 20 |
Rs. 3600 |
|
|
2 |
Luxury OmniBus |
|
|
Seating Capacity Up to 20 |
Rs. 4620 |
|
|
Seating Capacity More Than 20 |
Rs. 6000 |
|
|
3 |
Sleeper Omni Bus
|
|
|
Berth/ Sleeper Capacity Up to 20 |
Rs. 9000
|
|
|
Berth/ Sleeper Capacity More Than 20
|
Rs. 12,000 |
|
|
In sleeper Bus, a combination of seat and berth total upto 20 |
Each seat Rs. 4620 and |
|
|
In sleeper Bus, a combination of seat and berth total above 20 |
Each seat Rs. 6000 and |
|
|
4 |
Goods Vehicles Having GVW More than 7500 Kgs |
Rs.650 per 1000 Kgs or Part thereof |
|
5 |
Tractor-Prime mover with more than 2000kg attached with /or not (Crain, compressor, Rig) |
Rs.2000 + Rs. 400 per every 1000kgs or part thereof that exceeds 2000kgs |
|
Construction Equipment Vehicle – Crain, Loader, Rig, Fork Lift, Back Hoe |
||
|
Break Down van-Toeing Truck |
||
|
Special Purpose Vehicle |
||
|
6 |
Berth/Sleeper Capacity Up to 20 |
Rs.500 per Seat |
|
Berth/Sleeper Capacity More Than 20 |
Rs.200per Seat
|
|
|
In sleeper Bus, a combination of seat and berth total upto 20
|
Rs.500 per Seat
|
|
|
Stage Carriage passenger vehicle |
||
| 7 |
Rs 1200 for First 9 seat + Rs 80 for every passenger in addition to 9 passengers+ Rs 40 for each standees.
|
|
Provision for Other State vehicle
|
S. No |
Kind of Vehicle |
Period of Temporary Use |
Procedure for Tax Calculation |
|
1 |
(Luxury or tourist buses and Maxi Cab) |
Minimum of one week or a part of it |
4% of the total annual rate per week or a part of it |
|
2 |
(Luxury or tourist buses and Maxi Cab) |
More than one week and up to a month |
1/12 of Annual rate |
|
Taxi |
Provision for Other State vehicle |
||
|
3 |
Passenger capacity |
Annual Rate |
4% of the total annual rate per week or a part of it |
|
up to 3 |
Rs. 300 |
||
|
up to 4 |
Rs. 1200
|
||
|
up to 5 |
Rs. 1350 |
||
|
up to 6 |
Rs. 1500
|
||
Payment of Road Tax in Gujarat
An individual in Gujarat can pay road taxes in Gujarat can be made by approaching the district RTO office and submitting the form along with the required documents. The tax receipt or challan should be kept safely in case if there is any reference that has to be made in the future.
