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Government Of Assam Transport Commissionerate of Transport

Motor Vehicle Taxation structure in Assam

Features of Motor Vehicle Taxation Structure 

  • One time tax for 15 years on all non-  transport (personalised) vehicles
  • Road safety cess @ 1%
  • Quarterly or annual tax for Transport vehicles

The Assam Motor Vehicle Taxation Schedule

I A .

New personalised 4(four) wheeler vehicles
Description of vehicleRate of one time tax for 15 yearsTax for every 5 years after 15 years
Original cost price up to Rs.3.00 Lakhs 3% of the original costRs.5000.00
Original cost price up to Rs.15.00 Lakhs.4% of the original costRs.7000.00
Original cost price above Rs.15.00 Lakhs.5% of the original costRs.10,000.00
Original cost price  above Rs.20.00 Lakhs.7% of the original costRs.12,000.00
Old vehicle requiring to be registered
in Assam on transfer from another State
One time tax to be fixed after
allowing depreciation at the rates 7% per annum
of the tax payable for a new vehicle of the same
category at the current cost price.
 

Note: Personal vehicles of the the officers of the Armed Forces and Central Govt./Undertaking, who are coming to the State temporarily on transfer are exempted from payment of tax, provided he has paid the onetime tax of the vehicle in other State.

B. Onetime tax on personalized Two Wheelers & Three Wheelers

 
New vehicle to be
registered
for the first time
Rate of Onetime Tax
for 15 years
Tax for every 5 years after 15 years
Less than 65 Kgs.
unladen weight
Rs. 1500.00 Rs.500.00
From 65 Kgs. to 90 Kgs.
unladen weight.
Rs.2500.00 Rs.700
From 90 Kgs. to 135 Kgs.
unladen weight.
Rs.3500.00Rs.1000 
More than 135 KgsRs.4000.00Rs.1000 
Three WheelersRs.3500.00Rs.1000 
Trailers/Side cars attached
to 2/3 wheelers
Rs.1000.00 
Old vehicle, required to be
registered in Assam
on transfer from another State
 One time tax is to be fixed after allowing
a depreciation of 7% per annum of
tax payable for a
new vehicle of the same category
at the current cost price.
 

C. Onetime tax for 3(three) wheeled commercial vehicles (Passenger & Goods Vehicle)

This Tax is levied for a period of ten years along with the permit to run for 5 years (optional). After expiry of 10 years annual tax applicable at that time will be applicable.

New vehicles to be registered in the State for the first time : 10% of the original cost of the vehicle

Existing old vehicles requiring paying the onetime tax on transfer from another State or from other district or on conversion : Onetime tax to be fixed after allowing a depreciation at the rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21%

D. Refund of onetime tax on removal or cancellation takes place after registration.

 (i) Personalised 2, 3, and 4wheeler vehicles, registered in Assam but permanently transferred out of Assam or on cancellation of registration, the onetime tax paid for the said motor vehicle shall be entitled to claim a refund at the rate of deduction o 7% of the tax paid for the year/years of use inj Assam.
 
(ii) No refund of onetime tax paid by the three wheeler commercial vehicles will be allowed.
 

II. Passenger vehicles used for Commercial purpose

Description of VehiclesAnnual TaxQuarterly Tax
Passengers carrying capacity of 3 or
less persons (three wheelers).
Rs.1000.00Rs.300.00
Passenger carrying capacity of 4
persons to 6 persons (three wheelers).
Rs.2000Rs.600.00
4 Wheeler vehicle with passenger carrying
capacity of 6 or less persons licensed to operate
in one city or region.
RTs.2750 Rs.750
4 wheeler vehicles with passenger carrying
capacity of  6 or less and licensed to operate
all over the State
Rs.5000 Rs.1350
Vehicles with passengers carrying capacity
of 7 to 12 persons
Rs.6000Rs.1600 
Vehicles with passenger carrying capacity
13 to 30 persons.
Rs.8000Rs.2200 
Vehicles with passengers carrying capacity
of more than 30 persons.
Rs.8000 + Rs.90 For every
seat above 30
 Rs.2200.00+ Rs.23.00 for
every seat above 30
Omni Tourist BusRs.14,000.00 Rs.3500.00
Deluxe Express Buses with passengers carrying capacity
more than 30 (as specified by Govt.  in the Transport
Departments  Notification No.TMV.251/97/01, dt., 16.12.97)
Rs.10,000.00 + Rs.100.00 for every
seat above 31
 Rs.2500.00+Rs.25.00 for
every seat above 31
All Assam Super Deluxe Contract CarriageRs.50,000.00 12,500.00