7/25/2019 Taxation Schedule-26!9!2014 (1)

1/13

MOTOR VEHICLE TAXATION MARCH -2014

CONTENTS

Sl

No.Class of Vehicle Pa! No

Pa"e

No.

1 2 # 4

01 All Category of Motor Vehicle which are Registered in the State of Karnataka PART - A 2-5

02 Table of ife ti!e ta" for T$O %heeles PART - A# $-%

0# Table of ife ti!e ta" for Tac!os& Tailesand Po%e !illes. PART - A2 %-&

04 ife ti!e ta" for Vi'!a"e ( ClassicCars PART - A' &

0) ife ti!e ta" for Three wheelers A(to Rickshaw )'*#+ , oods Vehicles.

ross Vehicle weight 'o! e*cee+i'" 1)00 ,"s.

PART - A/ &-0

0 ife ti!e ta" for Motor Cars1 ee3s1 4!ni (ses , PSV ha6ing floor area

(3to 5 s78 Mts

PART - A5 0-##

0 ife ti!e ta" for oods Vehicles ha6ing ross Vehicle weight e"ceeding

1)00 ,"sb(t not e"ceeding ))00 ,"s

PART - A$ ##

0/ ife ti!e ta" for Constr(ction e7(i3!ent 6ehicles , fitted with Air Co!3ressor

and enerators

PART - A% #2-#'

0 Table (nder Par-A% of the sched(led to the Act %.e.f 01-04-2010 i' o

co's!c!io' e3i5e'! 6ehicles Moe !ha' 10 7eas ol+

PART - A% #'

10 ife ti!e ta" Motor Cabs1 the cost of which e"ceeding Rs. 1) la,hs PART - A& #/-#5

1

I!e5 No. Class of 6ehicles

8a!el9 !a* fo

6ehicles fi!!e+ %i!h

'e5a!ic !ies.

Rs.

# 2 '

#

Motor Cycles )incl(ding !otor scooters and cycles with attach!ent of

3ro3elling the sa!e by !echanical 3ower+ owned by Central o6ern!ent

9!3loyees or :efense Personnel or e!3loyees of 3(blic sector(ndertakings owned by o6ern!ent of ;ndia incl(ding nationali

7/25/2019 Taxation Schedule-26!9!2014 (1)

2/13

ote.;n

case of

!otor

cabs cost

of which

e"ceeds

Rs8 #5akhs ta"

shall be

le6ied as

s3ecified

in Part

A&8

Pa! A1

;See

Sec!io'#

;19 schoolsand e"cl(si6ely (sed for con6eyance of school children

and staff of s(ch schools1 fo e6e9 s3ae 5eeof floo aea.

2=8==

)ii+ O%'e+ >9 o!he E+ca!io'al I's!i!!io'sand e"cl(si6ely (sed for

con6eyance of st(dents and staff of s(ch instit(tions1 fo e6e9 s3ae

5e!e of floo aea8

&=8==

)iii+ 4wned by the :ri6ing Training schools and e"cl(si6ely (sed for :ri6ing

Training1 fo e6e9 s3ae 5e!e of floo aea

2==8==

)i6+ O5'i >ses o%'e+ >9 eli"ios o chai!a>le i's!i!!io'sfor i!3arting

!oral1 s3irit(al ed(cation or (sed for charitable 3(r3ose1 and registered and

recogni

7/25/2019 Taxation Schedule-26!9!2014 (1)

3/13

Life!i5e Ta* fo T%o $heeles

Sl NoClass of 6ehicles

Mo!o c9cles %hosecos! +oes 'o!

e*cee+ Rs. )0&000-

Mo!o c9clescos! of %hich

e*cee+sRs.)0&000-

Mo!oC9cles' o'

Elec!ici!9

AAt the ti!e of Registration of ewVehicles

#= 3ercent of cost of

the Vehicle

#2 3ercent of thecost of theVehicle

/ 3ercentof cost ofthe 6ehicle

;f the 6ehicle is already registered and itsage fro! the !onth of Registration is.

Percentage of the ifeTi!e Ta" le6ied(nder Cla(se A

Percentage of theife Ti!e Ta"le6ied (nderCla(se A

Percentage of the lifeti!e ta"le6ied(nderCla(se A

# ot !ore than 2 years 0'F 0'F 0'F

2More than2Gears b(t not !ore thanGears

&%F &%F &%F

'More than'Gears b(t not !ore than /Gears

F F F

/More than/Gears b(t not !ore than5Gears

%5F %5F %5F

5More than5Gears b(t not !ore than$Gears

$0F $0F $0F

$More than$Gears b(t not !ore than%Gears

$/F $/F $/F

%More than%Gears b(t not !ore than &Gears

50F 50F 50F

&More than &Gears b(t not !ore than 0

Gears5/F 5/F 5/F

0More than0Gears b(t not !ore than#=Gears

/0F /0F /0F

#=More than#=Gears b(t not !ore than##Gears

/5F /5F /5F

##More than##Gears b(t not !ore than#2Gears

/#F /#F /#F

#2More than#2Gears b(t not !ore than#'Gears

'%F '%F '%F

#' More than#'Gears b(t not !ore than #/Gears

''F ''F ''F

#/More than#/Gears b(t not !ore than #5Gears

20F 20F 20F

#5 More than#5 years 25F 25F 25F

otes.

#8 ;n res3ect of 6ehicles for which life ti!e ta" was d(e 3rior to the #st day of A3ril 2=#=1 b(t not been 3aid

3

7/25/2019 Taxation Schedule-26!9!2014 (1)

4/13

1 s(ch ta" shall be collected at the rates 3re6ailing 3rior to s(ch day along with the 3enalty d(e 1if any

28 P(rchase ;n6oice shall be 3rod(ced in res3ect of 6ehicles which are registered on or after #st day of A3ril2==%

'8 Cost of the 6ehicle in relation to a !otor 6ehicle !eans D

)a+ ;n res3ect of a 6ehicle !an(fact(red in ;ndia1 cost of the 6ehicle as 3er the 3(rchase in6oice iss(ed either

by the !an(fact(rer or by the dealer of the 6ehicle incl(ding the e"cise d(ty1 sales ta"1 s(rcharge or cess1

entry ta" etc81 as 3ayable in the State of KarnatakaH and

)b+ ;n res3ect of an i!3orted !otor 6ehicle1 irres3ecti6e of its 3lace of !an(fact(re1 the total cost inc(rredin i!3orting the 6ehicle that is to say1 the 6al(e of the !otor 6ehicle as endorsed in the ill of 9ntry ors(ch other doc(!ent and assessed as s(ch (nder the C(sto!s Act8 #0$21 together with the C(sto!s:(ty le6ied1 freight charges inc(rred and other ta"es le6ied there(3on incl(ding additional d(tyB3enalty

le6ied if any1 by the C(sto!s :e3art!ent or any other :e3art!ent8I

PART ?A2

@See sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

5/13

##More than ## years b(t not !orethan #2 years /== #%= #%=

#2More than #2 years b(t not !orethan #' years '== #/= #/=

#'More than #' years b(t not !orethan #/ years '== ##= ##=

#/More than #/ years b(t not !orethan #5 years '== &= &=

#5More than #5 years

'== 5= 5=

ote.;n res3ect of 6ehicles for which the ta" d(e 3rior to the @irst day of A3ril #00= b(t has 3aid1 s(ch ta" shall becollected at the rates e"isting 3rior to the @irst day of A3ril #00=8

8

PART-A#

@See Sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

6/13

PART A)

BSee Sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

7/13

than%Gears

b(t not !ore

than & Gears

&

More than

&Gears b(t

not !ore than

0 Gears

5/F 5/F 5/F 5/F 5/F

0Morethan0Gears

b(t not !ore

than#= Gears

/0F /0F /0F /0F /0F

#=

More

than#=Gears

b(t not !ore

than## Gears

/5F /5F /5F /5F /5F

##

More

than##Gears

b(t not !ore

than#2 Gears

/#F /#F /#F /#F /#F

#2

More

than#2Gears

b(t not !ore

than#' Gears

'%F '%F '%F '%F '%F

#'

More

than#'Gears

b(t not !ore

than #/ Gears

''F ''F ''F ''F ''F

#/

More

than#/Gears

b(t not !ore

than #5 Gears

20F 20F 20F 20F 20F

#5 More than#5

years25F 25F 25F 25F 25F

otes.

#8 ;n res3ect of 6ehicles for which life ti!e ta" was d(e 3rior to the #stday of A3ril 2=#=1 b(t has not been

3aid s(ch ta" shall be collected at the rates 3re6ailing 3rior to s(ch day along with the 3enalty d(e1 if any

28 P(rchase ;n6oice shall be 3rod(ced 6ehicles which are registered on or after #stday of A3ril 2==%8

' 8 Cost of the 6ehicle in relation to a !otor 6ehicle !eans D

)a+ ;n res3ect of a 6ehicle !an(fact(red in ;ndia1 cost of the 6ehicle as 3er the 3(rchase in6oice iss(ed either

by the !an(fact(rer or by the dealer of the 6ehicle incl(ding the e"cise d(ty sales ta" s(rcharge or cess entry

ta" etc81 as 3ayable in the State of KarnatakaH and

)b+ ;n res3ect of an i!3orted !otor 6ehicle1 irres3ecti6e of its 3lace of !an(fact(re1 the total cost inc(rred ini!3orting the 6ehicle 1 that is to say1 the 6al(e of the !otor 6ehicle as endorsed in the ill of 9ntry or s(chother doc(!ent and assessed as s(ch (nder the C(sto!s Act8 #0$21 together with the C(sto!s :(tyle6ied1 freight charges inc(rred and other ta"es le6ied there(3on incl(ding additional d(tyB3enalty le6ied ifany1 by the C(sto!s :e3art!ent or any other :e3art!ent8I

PART A ;See Sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

8/13

o8 ha6ing gross

6ehicle weight

e"ceeding #5==

Kgs8 And not

e"ceeding 2===

Kgs8 Rs8

ha6ing gross

6ehicle weight

e"ceeding

2===Kgs8 And

not e"ceeding

'===Kgs8Rs8

6ehicles

ha6ing gross

6ehicle weight

e"ceeding

'1===Kgs8 And

not e"ceeding

515==Kgs8Rs8

# 2 ' / 5

A At the ti!e of Registration of ew Vehicle #=1=== #51=== 2=1===

;f the 6ehicle is already registered and its age fro!

the !onth of Registration is.

# ot !ore than 2 years 01'== #'105= #&1$==

2 More than 2 Gears b(t not !ore than ' Gears &1%== #'1=5= #%1/==

' More than ' Gears b(t not !ore than / Gears &1#== #21#5= #$12==

/ More than / Gears b(t not !ore than 5 Gears %15== ##125= #51===

5 More than 5 Gears b(t not !ore than $ Gears $10== #=1'5= #'1&==

$ More than $ Gears b(t not !ore than % Gears $1/== 01$== #21&==

% More than % Gears b(t not !ore than & Gears 510== &1&5= ##1&==

& More than & Gears b(t not !ore than 0 Gears 51/== &1#== #=1&==

0 More than 0 Gears b(t not !ore than #= Gears /1 0== %1'5= 01&==

#= More than #= Gears b(t not !ore than ## Gears /15== $1%5= 01===

## More than ## Gears b(t not !ore than #2 Gears /1#== $1#5= &12==

#2 More than #2 Gears b(t not !ore than #' Gears '1%== 5155= %1/==

#' More than #' Gears b(t not !ore than #/ Gears '1'== /105= $1$==

#/ More than #/ Gears b(t not !ore than #5 Gears 210== /1'5= 51&==

#5 More than #5 years 215== '1%5= 51===

8

7/25/2019 Taxation Schedule-26!9!2014 (1)

9/13

PART ABSee Sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

10/13

le6ied1 freight charges inc(rred and other ta"es le6ied there(3on incl(ding additional d(tyB3enalty le6ied if

any1 by the C(sto!s :e3art!ent or any other :e3art!ent8I

Ta* a9a>le '+e Pa! A of !he Sche+le !o !he Ac!& %.e.f. 01.04.2010 i' esec! of Co's!c!io'E3i5e'! Vehicles %hich ae 5oe !ha' 10 9eas ol+ fo5 !he +a!e of !hei oi"i'al e"is!a!io'& e+ces!he !a* as sho%' i' !he Ta>le heei' >elo% =

No!e=;f the ta" 3ayable in res3ect of any Constr(ction 97(i3!ent Vehicle (nder Part-A% is less than the ta" 3ayable

(nder this notification1 the ta" in res3ect of s(ch Constr(ction 97(i3!ent Vehicle !ay be 3aid (nder PartDA%8

PART - A/JBSee Sec!io' #;1s !he cos! of %hich e*cee+s Rees 1) la,hs o!he !ha' !hose e"is!ee+o!- si+e !he S!a!e a'+ co6ee+ %i!h !he e5i! isse+ '+e S>-Sec!io' ;< of Sec!io' // of !he Mo!oVehicle Ac! 1// ;Ce'!al Ac! ) of 1//

7/25/2019 Taxation Schedule-26!9!2014 (1)

11/13

A At the ti!e of Registration of ew Vehicles #5 3ercent of the cost of the

Vehicle

;f the 6ehicle is already registered and its age fro! the !onth ofRegistration is.

Percentage of the ife Ti!e Ta"le6ied (nder Cla(se A

# ot !ore than 2 years 0'F

2 More than 2 Gears b(t not !ore than ' Gears &%F

' More than ' Gears b(t not !ore than / Gears F

/ More than / Gears b(t not !ore than 5 Gears %5F

5 More than 5 Gears b(t not !ore than $ Gears $0F

$ More than $ Gears b(t not !ore than % Gears $/F

% More than % Gears b(t not !ore than & Gears 50F

& More than & Gears b(t not !ore than 0 Gears 5/F

0 More than 0 Gears b(t not !ore than #= Gears /0F

#= More than #= Gears b(t not !ore than ## Gears /5F

## More than ## Gears b(t not !ore than #2 Gears /#F

#2 More than #2 Gears b(t not !ore than #' Gears '%F

#' More than #' Gears b(t not !ore than #/ Gears ''F

#/ More than #/ Gears b(t not !ore than #5 Gears 20F

#5 More than #5 years 25F

No!es=

#8 ;n res3ect of 6ehicles for which ta" was d(e 3rior to the #stday of A3ril1 2=#21 b(t has not been 3aid 1s(chta" shall be collected at the rates 3re6ailing 3rior to s(ch day along with the 3enalty d(e 1if any8

28 ;n its order dated =&-#=-2=#2 3assed in >P o8 ''$5/-5&B2=#21 the onLble igh Co(rt of Karnataka hasgranted two install!ents for 3ay!ent of the ta".

The first install!ent is 3ayable before '#-#2-2=#2 and the Second ;nstall!ent is 3ayable before '#-='-2=#'8

This concession is a6ailable only to 6ehicles registered 3rior to =#-=/-2=#28

'8 Cost of the 6ehicle in relation to !otor 6ehicle !eans D

)a+ ;n res3ect of a 6ehicle !an(fact(red in ;ndia1 cost of the 6ehicle as 3er the 3(rchase in6oice iss(ed either by the !an(fact(rer or by the dealer of the 6ehicle incl(ding the e"cise d(ty1 sales ta"1 s(rcharge or cess1

entry ta" etc81 as 3ayable in the State of KarnatakaH and

)b+ ;n res3ect of an i!3orted !otor 6ehicle1 irres3ecti6e of its 3lace of !an(fact(re1 the total cost inc(rred in

i!3orting the 6ehicle 1 that is to say1 the 6al(e of the !otor 6ehicle as endorsed in the ill of 9ntry or s(ch

other doc(!ent and assessed as s(ch (nder the C(sto!s Act8 #0$21 together with the C(sto!s :(ty

le6ied1 freight charges inc(rred and other ta"es le6ied there(3on incl(ding additional d(tyB3enalty le6ied if

any1 by the C(sto!s :e3art!ent or any other :e3art!ent8I

PART ? A2

@See sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

12/13

I!e5

No.1 Classes of 6ehicles Tac!os TailesPo%e Tille Tailes

# 2 # 4 )

)A+ At the ti!e of registration of new

6ehicles

#15==8== 5== 5==

)+

#8

;f the 6ehicle is already registeredand its age fro! the !onth ofregistration is.ot !ore than 2 years

#1/== /%= /%=

2More than 2 years b(t not !ore than' years #1'== //= //=

'More than ' years b(t not !ore than/ years #82== /#= /#=

/More than / years b(t not !ore than5 years #1##= '&= '&=

5More than 5 years b(t not !ore than$ years #1=== '5= '5=

$More than $ years b(t not !ore than% years 0== '2= '2=

%More than % years b(t not !ore than& years &== 20= 20=

&More than & years b(t not !ore than0 years %== 2$= 2$=

0More than 0 years b(t not !ore than#= years $== 2'= 2'=

#=More than #= years b(t not !orethan ## years 5== 2== 2==

##More than ## years b(t not !orethan #2 years /== #%= #%=

#2More than #2 years b(t not !orethan #' years '== #/= #/=

#'More than #' years b(t not !orethan #/ years '== ##= ##=

#/More than #/ years b(t not !orethan #5 years '== &= &=

#5More than #5 years

'== 5= 5=

No!e=;n res3ect of 6ehicles for which the ta" d(e 3rior to the @irst day of A3ril #00= b(t has 3aid1 s(ch ta" shallbe collected at the rates e"isting 3rior to the @irst day of A3ril #00=

PART- A#

@See Sec!io' #;1

7/25/2019 Taxation Schedule-26!9!2014 (1)

13/13

28 Vintage Car " " " " 5==8==

'8 Classic Car " " " " #===8==

PART - A4

Jifeti!e Ta" for three wheelers a(to rickshaw carrying 3assengers )'*#+ and goods carrier ha6ing gross Vehicleweight not e"ceeding #15== kgs8 9ither (sed for hire or reward or not

13

I!e5 No. Class of 6ehicle Ra!e of !a* i' ees

# 2 '

A At the ti!e of registration of new 6ehicle 215==-==

)i+

;f the 6ehicle is already registered and its age fro! the !onth of

registration is-

not !ore than 2 years

21/==-==

)ii+ More than 2 years b(t not !ore than ' years 21'==-==

)iii+ More than ' years b(t not !ore than / years 212==-==

)i6+ More than / years b(t not !ore than 5 years 21#==-==

)6+ More than 5 years b(t not !ore than $ years 21===-==

)6i+ More than $ years b(t not !ore than % years #10==-==

)6ii+ More than % years b(t not !ore than & years #1&==-==

)6iii+ More than & years b(t not !ore than 0 years #1%==-==

)i"+ More than 0 years b(t not !ore than #= years #1$==-==

)"+ More than #= years #15==-==