SECOND SCHEDULE
(See section 3 and sub-section (1AB) of section 4)
Part-I Motor Vehicles registered in the State of Gujarat on or after the 1st April, 2017.
I Motor Vehicles (other than transport vehicles)-
(i) Motor Vehicles not exceeding 250 KG in weight, unladen adapted and used for invalids. - Maximum rate of lump sum Tax (Rs.): 15 per cent. of cost of the vehicle.
(ii) Motor Vehicles including a trailer to carry personal effects or a camping trailer for private use, attached to such motor vehicle owned by an individual, an educational institution, a local authority, a public trust, a social welfare institution or a University: 15 per cent. of cost of the vehicle.
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.
(iii) Motorcycles and tricycles (including motor-scooters and cycles with attachment for propelling the same by mechanical power) owned by an individual, an educational institution, a social welfare institution, a public trust, a local authority or a University: 15 per cent. of cost of the vehicle.
(iv) Tractors used solely for agricultural operations: 15 per cent. of cost of the vehicle.
(v) Tractor used for other than agricultural purposes and whether or not fitted with any equipments such as rigs, cranes, compressor or projectors or any motor vehicles which are not intended to carry any passenger, goods or other load, and which are fitted with any equipments such as rigs, cranes, compressor, or projectors and uses for any special services or purposes or any construction equipment weight vehicles having unladen weight of which does not exceeds 7500 KG.
II Motor vehicles plying for hire and used for the carriage of passengers.
(i) Two wheelers vehicles licensed to carry not more than two passengers.
(ii) Three wheelers vehicles ordinarily known as auto rickshaw, licensed to carry not more than six passengers.
(iii) Four wheelers vehicles licensed to carry not more than six passengers.
(iv) Designated omnibus licensed to carry not more than twelve passenger.
(v) Motor Vehicles other than designated omnibuses.
II A. Private Service Vehicles.
III Motor vehicles (including tricycles) used for the carriage of goods or materials.
Provided that where a tax on motor vehicle is levied by any local authority, the maximum rate of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-
(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
(ii) in any other case, be two-thirds of the rates so specified.
IV Motor vehicles falling under clause I (except sub-clause (i)) and owned by a person other than an individual, an educational institution, a social welfare institution, a public trust, a local authority or a University. - Maximum rate of lump sum Tax (Rs.): Twice the rates specified in clause I.
V Motor vehicles falling under clause I, or clause II and manufactured out of India and imported into India after the 31 March, 2007. - Maximum rate of lump sum Tax (Rs.): Twice the rates specified in clause I or clause II or, as the case may be, clause IV.
Explanation I. For the purposes of calculating the rate of lump sum tax under this Schedule, if the sale invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then, the cost of vehicle shall be calculated as follow, namely :-
(1) (i) In case of model of such vehicle is being manufactured, the cost of vehicle certified by a local dealer or manufacturer of such vehicle;
(ii) In case the manufacture of such model has ceased, the prevailing market price of such vehicle certified by the Taxation Authority.
(2) If the cost of vehicle could not be calculated as per clause (1), the prevailing cost of similar vehicle determined by the Commissioner of Transport, closest in engine capacity and unladen weight of the vehicle in respect of which a tax is to be levied and collected.
Explanation II. "Educational institution" shall mean such educational institution as is recognized by the State Government by order, notified in the Official Gazette, in this behalf;
Explanation III. "Social welfare institution" shall mean any institution engaged in any activity conducive to the welfare of the general public and recognized by the State Government by order notified in the Official Gazette, for the purposes of this Schedule;
Explanation IV.-"Public trust" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of Gujarat;
Explanation V. "Local authority" shall mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat.
Explanation VI. "University" shall mean University established by or under any law for the time being in force in the State of Gujarat.
Explanation VII. If a Motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub-section (1) of section 41 of the Motor Vehicles Act, 1988, such motor vehicle shall, be deemed to be owned by a person other than an individual.
Explanation VIII. For the purpose of calculating the lump sum tax under this Schedule, in case of articulated vehicles and combination of tractor-trailer, the sale price shall be the sum total of sale price of tractor and sale price of trailer or, as the case may be, the semi-trailer.
Part-II Motor Vehicles registered in any other State and brought in for use or kept for use in the State of Gujarat on or after the 1st April, 2007.
Motor Vehicles specified in Part I of this Schedule. - Maximum rate of lump sum Tax: 100 per cent. of the tax.
Explanation. For the purposes of this Schedule, the expression 'tax' means the tax leviable under the Part I.
Section 91 • THE GUJARAT MOTOR VEHICLES TAX ACT, 1958
Schedule - SECOND SCHEDULE
gujarat-motor-vehicles-tax-act-1958-sec-91.json
•
Section 91
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"act_title": "THE GUJARAT MOTOR VEHICLES TAX ACT, 1958",
"act_slug": "gujarat-motor-vehicles-tax-act-1958",
"section_label": "Section",
"section": {
"number": "91",
"title": "Schedule - SECOND SCHEDULE",
"chapter": null,
"content": "SECOND SCHEDULE\n(See section 3 and sub-section (1AB) of section 4)\nPart-I Motor Vehicles registered in the State of Gujarat on or after the 1st April, 2017.\n\nI Motor Vehicles (other than transport vehicles)-\n(i) Motor Vehicles not exceeding 250 KG in weight, unladen adapted and used for invalids. - Maximum rate of lump sum Tax (Rs.): 15 per cent. of cost of the vehicle.\n(ii) Motor Vehicles including a trailer to carry personal effects or a camping trailer for private use, attached to such motor vehicle owned by an individual, an educational institution, a local authority, a public trust, a social welfare institution or a University: 15 per cent. of cost of the vehicle.\nProvided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer.\n(iii) Motorcycles and tricycles (including motor-scooters and cycles with attachment for propelling the same by mechanical power) owned by an individual, an educational institution, a social welfare institution, a public trust, a local authority or a University: 15 per cent. of cost of the vehicle.\n(iv) Tractors used solely for agricultural operations: 15 per cent. of cost of the vehicle.\n(v) Tractor used for other than agricultural purposes and whether or not fitted with any equipments such as rigs, cranes, compressor or projectors or any motor vehicles which are not intended to carry any passenger, goods or other load, and which are fitted with any equipments such as rigs, cranes, compressor, or projectors and uses for any special services or purposes or any construction equipment weight vehicles having unladen weight of which does not exceeds 7500 KG.\n\nII Motor vehicles plying for hire and used for the carriage of passengers.\n(i) Two wheelers vehicles licensed to carry not more than two passengers.\n(ii) Three wheelers vehicles ordinarily known as auto rickshaw, licensed to carry not more than six passengers.\n(iii) Four wheelers vehicles licensed to carry not more than six passengers.\n(iv) Designated omnibus licensed to carry not more than twelve passenger.\n(v) Motor Vehicles other than designated omnibuses.\n\nII A. Private Service Vehicles.\n\nIII Motor vehicles (including tricycles) used for the carriage of goods or materials.\nProvided that where a tax on motor vehicle is levied by any local authority, the maximum rate of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,-\n(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;\n(ii) in any other case, be two-thirds of the rates so specified.\n\nIV Motor vehicles falling under clause I (except sub-clause (i)) and owned by a person other than an individual, an educational institution, a social welfare institution, a public trust, a local authority or a University. - Maximum rate of lump sum Tax (Rs.): Twice the rates specified in clause I.\n\nV Motor vehicles falling under clause I, or clause II and manufactured out of India and imported into India after the 31 March, 2007. - Maximum rate of lump sum Tax (Rs.): Twice the rates specified in clause I or clause II or, as the case may be, clause IV.\n\nExplanation I. For the purposes of calculating the rate of lump sum tax under this Schedule, if the sale invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then, the cost of vehicle shall be calculated as follow, namely :-\n(1) (i) In case of model of such vehicle is being manufactured, the cost of vehicle certified by a local dealer or manufacturer of such vehicle;\n(ii) In case the manufacture of such model has ceased, the prevailing market price of such vehicle certified by the Taxation Authority.\n(2) If the cost of vehicle could not be calculated as per clause (1), the prevailing cost of similar vehicle determined by the Commissioner of Transport, closest in engine capacity and unladen weight of the vehicle in respect of which a tax is to be levied and collected.\nExplanation II. \"Educational institution\" shall mean such educational institution as is recognized by the State Government by order, notified in the Official Gazette, in this behalf;\nExplanation III. \"Social welfare institution\" shall mean any institution engaged in any activity conducive to the welfare of the general public and recognized by the State Government by order notified in the Official Gazette, for the purposes of this Schedule;\nExplanation IV.-\"Public trust\" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of Gujarat;\nExplanation V. \"Local authority\" shall mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat.\nExplanation VI. \"University\" shall mean University established by or under any law for the time being in force in the State of Gujarat.\nExplanation VII. If a Motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub-section (1) of section 41 of the Motor Vehicles Act, 1988, such motor vehicle shall, be deemed to be owned by a person other than an individual.\nExplanation VIII. For the purpose of calculating the lump sum tax under this Schedule, in case of articulated vehicles and combination of tractor-trailer, the sale price shall be the sum total of sale price of tractor and sale price of trailer or, as the case may be, the semi-trailer.\n\nPart-II Motor Vehicles registered in any other State and brought in for use or kept for use in the State of Gujarat on or after the 1st April, 2007.\nMotor Vehicles specified in Part I of this Schedule. - Maximum rate of lump sum Tax: 100 per cent. of the tax.\nExplanation. For the purposes of this Schedule, the expression 'tax' means the tax leviable under the Part I.",
"footnote": "Bom. XXIX of 1950; 59 of 1988",
"is_definition": false,
"sort_order": 900
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"prev_section": "90",
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}