In a move aimed at ensuring fair taxation and revenue generation, the State Government of Himachal Pradesh has issued a notification introducing revised tax rates for buses registered in states other than Himachal Pradesh that enter the state. The amendments, which fall under the Himachal Pradesh Motor Vehicles Taxation Act of 1972, will come into effect from 1st September 2023.
According to a spokesperson from the Department of Transport, the new tax rates will specifically apply to buses registered in other states, excluding those covered under the All India Tourist Permit (AITP) rule of 2023. The objective is to establish an equitable tax structure that takes into account the seating capacity and service type of the buses.
Under the revised tax structure, buses registered in other states, excluding those covered under the AITP rule, will be subject to daily taxes based on their seating capacity and service category. Buses with a seating capacity ranging from 13 to 32, offering ordinary service, semi-deluxe service, or deluxe service, will be required to pay a daily tax of Rs. 3000. Meanwhile, buses with a seating capacity exceeding 32 in the same service categories will face a daily tax of Rs. 4000. It’s important to note that the calculation of seating capacity excludes drivers. Additionally, air-conditioned buses will be subject to a tax of Rs. 6000 per day.
For contract carriage buses registered in other states and covered under the All India Tourist Vehicle (Authorization or Permit) rule of 2023, the tax structure differs slightly. Buses with a seating capacity of 13 to 32, offering ordinary service, semi-deluxe service, or deluxe bus service, will be subject to a daily tax of Rs. 3000, a weekly tax of Rs. 15,000, and a monthly tax of Rs. 50,000. Buses with a seating capacity exceeding 33 in the same service categories will face a daily tax of Rs. 4000, a weekly tax of Rs. 20,000, and a monthly tax of Rs. 60,000. The calculation of seating capacity excludes drivers. Additionally, air-conditioned buses falling under this category will be subject to a daily tax of Rs. 5000, a weekly tax of Rs. 25,000, and a monthly tax of Rs. 75,000.
The introduction of these revised tax rates aims to create a fair and transparent taxation system for buses registered in other states operating within Himachal Pradesh. By implementing these measures, the State Government seeks to ensure that all bus operators contribute their fair share to the state’s revenue. The revised tax structure will promote equity and discourage any potential tax evasion practices, ultimately benefiting the transportation ecosystem of Himachal Pradesh.
The State Government asked all bus operators to comply with the updated tax rates to foster a sustainable and accountable transportation industry. It is expected that these revised tax measures will enhance revenue generation for the state and contribute to the overall development of Himachal Pradesh’s transport infrastructure.
