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Maharashtra Vehicle Tax

Maharashtra Vehicle Tax

Maharashtra Vehicle Tax

Maharashtra vehicle tax or Maharashtra road tax is a type of tax levied on all vehicle before it is used in public. Vehicle tax must be paid to the Government after purchasing a vehicle either for personal or for commercial purpose. Maharashtra is considered as one of the busiest states in the country with the highest number of vehicles on the road. The current vehicle tax in Maharashtra falls under the control of the state’s Motor Vehicles Taxation Act of 1988 with the latest amendment made in 2001. In this article, we look at the Maharashtra vehicle tax laws in detail.

Vehicle Tax in Maharashtra

The factors that are in play while calculating vehicle tax in the state of Maharashtra are the age, make and manufacturer, fuel type, dimensions of the vehicle, engine capacity, place of manufacture, purpose and so on. Criteria such as seating capacity and the number of wheels of a specific vehicle are also used to calculate the tax levied on a vehicle. The transport department of a state collects a vehicle tax that would be equivalent to a certain percentage of the cost of the specific vehicle. This ensures to keep standard taxation across different vehicle categories in various states.

Tax Rates

The Motor Vehicles Act of the year 1988 (amended in 2001) specifies the criteria and categories under which vehicles may be taxed. The tax slabs for vehicle tax in the state of Maharashtra are given below for a quick review.

Schedule A (III)

The vehicle tax slabs for vehicles designed to carry goods are illustrated below.

Vehicle Type and Laden Weight (KGS)

Tax levied per year

Below 750

INR 880

Equal to or above 750 but below 1500

INR 1,220

Equal to or above 1500 but below 3000

INR 1,730

Equal to or above 3000 but below 4500

INR 2,070

Equal to or above 4500 but below 6000

INR 2,910

Equal to or above 6000 but below 7500

INR 3,450

Equal to or above 7500 but below 9000

INR 4,180

Equal to or above 9000 but below 10500

INR 4,940

Equal to or above 10500 but below 12000

INR 5,960

Equal to or above 12000 but below 13500

INR 6,780

Equal to or above 13500 but below 15000

INR 7,650

Equal to or above 15000

INR 8,510

Equal to or above 15000 but below 15500

INR 7,930

Equal to or above 15,500 but below 16,000

INR 8,200

Equal to or above 16,000 but below 16,500

INR 8,510

Equal to or above 16,500

INR 8,510 + INR 375 for every 500 KGS or part thereof more than 16,500 KGS

Schedule A (IV) (1)

Passengers vehicles that operate on a daily contract basis such as Rickshaws, Taxis and Cabs come under this section and is liable to pay the following tax amounts, as applicable. The taxes mentioned below will be added for each category.

Vehicle TypeTax per seat per year 
Vehicles licensed to carry two passengersINR 160
Vehicles licensed to carry three passengersINR 300
Vehicles licensed to carry four passengersINR 400
Vehicles licensed to carry five passengersINR 500
Vehicles licensed to carry six passengersINR 600

 

Vehicle TypeTax per seat per year 
Air-conditioned taxisINR 130
Tourist TaxisINR 190
Indian Made Non-A/CINR 250
Indian Made A/C VehicleINR 300
Foreign Made VehiclesINR 400

Schedule A (IV) (2)

This schedule deals with vehicles that are hired by and operated for everyday passengers. These vehicles are charged INR 71 per year as vehicle tax.

Schedule A (IV) (3)

Vehicles that operate as contract carriages for the public on interstate routes are levied with the following taxes.

Vehicle TypeTax per seat per year
Tourist vehicles or general omnibus with a seating arrangement as per CMVR, 1989 rule 128.INR 4,000
General omnibusINR 1,000
Air-conditioned vehicles run by private operators.INR 5,000

Schedule A (IV) (3) (A)

This section deals with the vehicles that work on interstate routes. The taxes levied for such vehicles are mentioned below.

Vehicle TypeTax per seat per year
Non-A/C vehiclesINR 4,000
Air-conditioned vehiclesINR 5,000

Schedule A (IV) (4)

This section deals with a particular permit vehicle as indicated in the Central Motor Vehicles Act. The taxation on these vehicles is mentioned in the table below.

Vehicle TypeTax per seat per year
Tourist vehicles or general omnibus with a seating arrangement as stated in CMVR, 1988 Rule 128.INR 4,000
General omnibus; not inclusive in the above.INR 5,000
Air-conditioned busesINR 5,000

Schedule A (IV) (A)

This section deals with vehicles used for private services or personal reasons.

Vehicle TypeTax per seat per year 
Air-conditioned busesINR 1,800
Vehicles other than air-conditioned busesINR 800
StandeesINR 250

Schedule A (V)

Vehicles used for support and service purposes such as Towing Vehicles are included in this section, and a fixed tax of INR 330 is levied for the same.

Schedule A (VI)

This section deals with vehicles built with pieces of equipment meant for specific purposes such as cranes, compressors, earth movers and so on. The vehicle tax slab for the same is mentioned below.

Unloaded Weight of a vehicle (ULW) (in KGS)Tax Rate
Less than 750INR 300
Equal to or above 750 but below 1500INR 400
Equal to or above 1500 but below 2250INR 600
Equal to or above 2250INR 600
Part or whole of the weight in multiples of 500 and above 2250INR 300 each

Schedule A (VII)

This section deals with vehicles that may be excluded from the sections already mentioned above. The vehicles mentioned here are mostly vehicles such as non-transport ambulances, vehicles with a temporary location in the state or with a seating capacity above 12. The following table illustrates the tax amount levied on such vehicles.

Unloaded Weight of a vehicle (ULW) (KGS)Tax Rate
Less than 750INR 600
Equal to or above 750 but below 1500INR 800
Equal to or above 1500 but below 2250INR 900
Equal to or above 2250 and permitted to have less than six passengersINR 1000
Above 2250
Allowed to have 6 up to a limit of 12INR 175
Permitted to have 12 and more passengersINR 500

Schedule A (VIII)

Deals with taxation on vehicles used for transport of goods other than those for agricultural purposes.

The tax per year is decided upon the laden weight of the vehicle as depicted in the table below:

Registered Laden Weight (in KGS)Tax per year
Less than 750INR 860
Equal to or above 750 but below 1500INR 1200
Equal to or above 1500 but below 3000INR 1700
Equal to or above 3000 but below 4500INR 2020
Equal to or above 4500 but below 6000INR 2850
Equal to or above 6000 but below 7500INR 3360

Schedule A (VIII) (a) (a)

This section of the Act deals with taxation of trailing vehicles that are mainly used for agricultural purposes specifically and may weigh 4500 KGS or more. The tax levied per year may start from INR 1500 to INR 3000.

For vehicles not included in any of the sections above

For all kinds of two-wheelers and three-wheelers that are driven by a motor and/or has an accompaniment carriage, the lifetime tax at 7% of the cost of the vehicle is charged. Therefore, the price of the vehicle would include the actual cost of the vehicle, central excise tax and sales tax for the specific vehicle.

Similarly, for motor cars/jeeps and/or omnibuses, an individual owner will have to pay a 7% of the cost of the vehicle as mentioned above. If the vehicle is imported or company owned, the tax rate goes up to 14% per year.

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Post by Chris John

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