| (A) Two wheeler having engine capacity |
| (i) Upto 200 cc |
6% of the cost of the vehicle. |
| (ii) More than 200 cc and upto 500cc |
8% of the cost of the vehicle. |
| (iii) More than 500cc |
10% of the cost of the vehicle |
| (B) Three wheeled vehicles |
| (i) Cost of vehicle upto 1,50,000/- |
3% of the cost of the vehicle. |
| (ii) Cost of vehicle above 1,50,000/- |
4% of the cost of the vehicle. |
| (iii) Cost of chassis upto 1,50,000/- |
3.75%of the cost of the chassis. |
| (iv) Cost of chassis above 1,50,000/- |
5% of the cost of the chassis. |
(C) Four wheeler vehicles
With seating capacity upto 10 including driver
|
| (i) Upto 800 cc |
Petrol |
4 % of the cost of the vehicle. |
| Diesel |
6 % of the cost of the vehicle. |
| (ii) 801 cc to 1200 cc |
Petrol |
7% of the cost of the vehicle. |
| Diesel |
9% of the cost of the vehicle. |
| (iii) above 1200 cc |
Petrol |
8% of the cost of the vehicle. |
| Diesel |
10% of the cost of the vehicle. |
| (D) Trailer or side cars drawn by vehicle mentioned above |
0.30% of the cost of that vehicle to which trailer/sidecar is attached. |
| Two wheeled/three wheeled Motor vehicles adapted for use of invalids |
0.30% of the cost of vehicle subject to a maximum Rs.50/- |
| Camper Van/Trailer for private use |
| (a) Purchased as chassis |
10% of the cost of chassis |
| (b) Purchased with complete Body |
7.5% of the cost of vehicle |
| Vehicle fitted with equipments like rig, generator or compressor, crane mounted vehicle, fork lift, tow trucks, break down van, recovery vehicles, tower wagons, tree trimming vehicles or any other non-transport vehicles not covered under any category. |
| (a) Purchased as chassis |
10% of the cost of chassis |
| (b) Purchased with complete body |
8.0% of the cost of vehicle |
| Construction equipment vehicle (other than Harvester combine) |
| (a) Purchased as chassis |
8.5% of cost of chassis |
| (b) Purchased with complete body |
7.0% of the cost of vehicle |
| Purely off-highway vehicle |
| (a) Purchased as chassis |
7.5% of the cost of chassis |
| (b) Purchased with complete body |
6.0% of the cost of vehicle |
