Road tax is a kind of tax levied on all the vehicles before they ply on any public road. In India, road tax is a state level tax, which means that it is imposed by the respective state government.
The Transport Department of the state government of Andhra Pradesh has primarily been established to bring into effect the provisions of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, Motor Vehicle Act, 1988, and the rules framed in it. In addition to this, the department also ensures collection of taxes and registration of motor vehicles, among other things. The department functions under the provisions listed under Section 213 of the Motor Vehicle Act, 1988. Road taxes applicable on vehicles in the state can be found under the Andhra Pradesh Motor Vehicle Tax Act.
A car insurance policy is mandatory for every vehicle registered at Andhra Pradesh RTO as per The Motor Vehicle Act, 1988.
A number of different elements are factored in while determining the road tax that is levied on a vehicle, with the primary factors being the vehicle’s make and manufacture, engine capacity, age of vehicle, the purpose for which it is used, etc. These form the core points for assessing the road tax.
Lifetime Tax on Two Wheelers, Three Wheelers and Four Wheelers
The Third Schedule
Period/Class of Vehicle | Taxes on Motorcycles including Tricycles, Motor, Scooters and Cycles with or without attachment: Vehicles not exceeding 60CC and Vehicles exceeding 60CC | Invalid Carriage |
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At the time of registration of new vehicles | 9% of the cost | Rs. 901 |
If the vehicle is already registered and its age from the month of registration is: | - | - |
i) Not more than 2 years | 8% cost of the vehicle | Rs. 829 | ii) More than 2 years but not more than 3 years | 7% cost of the vehicle | Rs. 758 |
iii) More than 3 years but not more than 4 years | 6% cost of the vehicle | Rs. 686 |
iv) More than 4 years but not more than 5 years | 5% cost of the vehicle | Rs. 615 | v) More than 5 years but not more than 6 years | 4% cost of the vehicle | Rs. 543 |
vi) More than 6 years but not more than 7 years | 3.5% cost of the vehicle | Rs. 472 |
vii) More than 7 years but not more than 8 years | 3% cost of the vehicle | Rs. 400 | viii) More than 8 years but not more than 9 years | 2.5% cost of the vehicle | Rs. 329 |
ix) More than 9 years but not more than 10 years | 2% cost of the vehicle | Rs. 257 |
x) More than 10 years but not more than 11 years | 1.5% cost of the vehicle | Rs. 186 |
xi) More than 11 years | 1% cost of the vehicle | Rs. 114 |
The Fourth Schedule
Period | Rate of Tax on Road Rollers and Construction Equipment Vehicles |
---|---|
At the time of registration of new vehicles | 7.5% of the cost of the vehicle |
If the vehicle is already registered and its age from the month of registration is: | - |
ii) More than 3 years and less than 6 years | 6.5% of the cost of the vehicle |
iii) More than 6 years | 4% of the cost of the vehicle |
The Sixth Schedule
Period/Class of Vehicle | Three or Four Wheeler Motor Vehicles including Motor Cars, jeeps coming under non-transport category not exceeding 2286 kgs in unladden weight omni buses up to a seating capacity of ten persons in all and new Motor Cabs and the Motor Cabs of other states that are entering into the rolls of this state by way of change of address or transfer of ownership the cost of which does not exceed rupees ten lakhs | Three or Four Wheeler Motor Vehicles including Motor Cars, Jeeps coming under non-transport category, not exceeding 2286 kgs in unladden weight, omni buses up to a seating capacity of ten persons in all and new Motor Cabs and the Motor Cabs of other states that are entering into the rolls of this state by way of change of address or transfer of ownership the cost of which exceeds ten lakhs |
---|---|---|
At the time of registration of new vehicles | 12% of the cost of the vehicle | 14% of the cost of the vehicle |
If the vehicle is already registered and its age from the month of registration is: | - | - |
i) Not more than 2 years | 11% of the cost of the vehicle | 13% of the cost of the vehicle | ii) More than 2 years but not more than 3 years | 10.5% of the cost of the vehicle | 12.5% of the cost of the vehicle |
iii) More than 3 years but not more than 4 years | 10% of the cost of the vehicle | 12% of the cost of the vehicle |
iv) More than 4 years but not more than 5 years | 9.5% of the cost of the vehicle | 11.5% of the cost of the vehicle | v) More than 5 years but not more than 6 years | 9% of the cost of the vehicle | 11% of the cost of the vehicle |
vi) More than 6 years but not more than 7 years | 8.5% of the cost of the vehicle | 10.5% of the cost of the vehicle |
vii) More than 7 years but not more than 8 years | 8% of the cost of the vehicle | 10% of the cost of the vehicle | viii) More than 8 years but not more than 9 years | 7.5% of the cost of the vehicle | 9.5% of the cost of the vehicle |
ix) More than 9 years but not more than 10 years | 7% of the cost of the vehicle | 9% of the cost of the vehicle |
x) More than 10 years but not more than 11 years | 6.5% of the cost of the vehicle | 8.5% of the cost of the vehicle |
xi) More than 11 years but not more than 12 years | 6% of the cost of the vehicle | 8% of the cost of the vehicle |
xii) More than 12 years | 5.5% of the cost of the vehicle | 7.5% of the cost of the vehicle |
The Seventh Schedule
Period/Class of Vehicle | Non-Transport Vehicles meant for carrying persons, owned by Companies/Institution/Organizations/Societies up to a seating capacity of ten in all and second or more personalized vehicles up to a seating capacity of ten in all owned by an individual |
---|---|
At the time of registration of new vehicles | 14% of the cost of the vehicle |
i) Not more than 2 years | 13% of the cost of the vehicle |
ii) More than 2 years but not more than 3 years | 12.5% of the cost of the vehicle | iii) More than 3 years but not more than 4 years | 12% of the cost of the vehicle |
iv) More than 4 years but not more than 5 years | 11.5% of the cost of the vehicle |
v) More than 5 years but not more than 6 years | 11% of the cost of the vehicle | vi) More than 6 years but not more than 7 years | 10.5% of the cost of the vehicle |
vii) More than 7 years but not more than 8 years | 10% of the cost of the vehicle |
viii) More than 8 years but not more than 9 years | 9.5% of the cost of the vehicle | ix) More than 9 years but not more than 10 years | 9% of the cost of the vehicle |
x) More than 10 years but not more than 11 years | 8.5% of the cost of the vehicle |
xi) More than 11 years but not more than 12 years | 8% of the cost of the vehicle |
xii) More than 12 years | 7.5% of the cost of the vehicle |
Source: aptransport.org/html/taxes-life-time-tax.html
Road tax can be paid through the website of the Government of Andhra Pradesh’s Transport Department or by visiting a regional transport office (RTO). To make the payment, users will need to mention their Vehicle Registration Number and the Chassis number, among other things. A TR number will be generated once the payment of life tax has been made.
Can changes be made to the registration details after life tax is paid?
No. Changes to the registration details of the vehicles are not possible once life tax is paid. An entity can only make changes before paying life tax.
Is it possible to know whether life tax payment made online is updated in the RTO servers?
Yes, a confirmation is sent for every payment made. All confirmed transactions are routed to the respective RTO office.
Will one be allowed to change the colour of the vehicle after having paid life tax?
No changes are allowed following the payment of the life tax. The payment freezes the client's transaction record.
What are the requirements to avail the online life tax payment facility?
To avail the facility of online life tax payment, an entity has to ensure he or she has the following:
Is VAT payable on the life tax collected?
Life tax, if collected on the orders of the Transport Commissioner, is not taxable. But, money collected over and above the amounts authorized attracts VAT.