" Extra No. 106 © ~...m tltbe <!9ujarat <!9obernment <!9a?ette EXTRAORDINARY PUBLISHED BY AUTHORITY Vol. LVIII] FRIDAY, MARCH 31, 2017/CAITRA 10, 1939 Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
PART IV-B Rules and Orders (Other than those published in Parts I, I-A, and I-L) made by the Government of Gujarat under the Gujarat Acts PORTS AND TRANSPORT DEPARTMENT Notification Sachivalaya, Gandhinagar, 31st March, 2017 Gujarat Motor Vehicles Tax Act, 1958.
No. PT/2017/4/MVD/2017/699/KH:- In exercise of the powers conferred by sub-section (I) of section 3 of the Gujarat Motor Vehicles Tax Act, 1958 (Born LXV of 1958) and in supersession of all the notifications made in this behalf, the Government of Gujarat hereby fixes the rates of Lump Sum tax on and from the lSI April 2017, as specified in Colum 3 of the Schedule appended here to on the motor vehicles specified in the corresponding entry in column 2 of the said schedule used or kept for use in the state of Gujarat:
SCHEDULE T)'Pes of Motor Vehicle Rate of Lump Sum tax 1 2 3 Motor vehicles registered in the State of Gujarat before the 1st April, 2017.
(a) (i) Designated Omnibus licensed to carry not more 8 per cent. of cost of the than eight passengers. vehicle.
(ii) Designated Omnibus Licensed to carry more than 12 per cent. of cost of the eight passengers but not more than twelve vehicle passengers.
(b) Motor vehicles (including tricycles) plying for hire and 2 per cent. of the cost of used for the carriage of passengers other than designated vehicle.
omni buses.
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-
(1) in cases where such motor vehicleSoare wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
_(2) in any other case, be two-thirds of the rates so specified.
IV-B Ex.-106 106-1 106-2 GUJARAT GOVERNMENT GAZETTE, EX., 31-03-2017 [PART IV-B Types of Motor Vehicle Rate of LumpSum tax 1 2 3
(c) Private Service Vehicles. 8 per cent. of the cost of vehicle
(d) Private service vehicles owned by an educational 3.5 per cent. of the cost institution and used solely for the purpose of transporting of vehicle.
students or staff of the educational institution ill connection with any of its activities.
(e) Motor vehicles used for the carriage of goods or material 6 per cent. of the cost of the gross. vehicle weight of which exceeds 7500 KG: vehicle.
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-
(3) 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;
(4) in any other case, be two-thirds of the rates so specified.
(f) Tractors whether or not fitted with any equipments such 3 per cent. of the cost of as rigs, cranes, compressors or any vehicles which are not vehicle.
intended to carry any passenger, goods or other loads, and which are fitted with any equipment such as rigs, cranes, compressors or projectors and are used for any special services or purposes or any construction equipment vehicles having unladen weight more than 2000 KG but not more than 7500 KG.
Explanation I. -
(i) For the purpose of this Schedule, "Cost" means the sale price defined in the Gujarat Value Added Tax Act, 2003.
(ii) In case of vehicles registered outside the State and brought in for use in the State of Gujarat for registration, and the owner or person having possession or control of the vehicle opts to pay tax under this notification, the cost of the vehicle shall be the cost as prevailing in the State of Gujarat payable on similar type of vehicle in the State
(iii) In case of vehicles already registered in the State of Gujarat and the owner or person having possession or control of the vehicle opts to pay tax under this notification; the cost of the vehicle shall be calculated as the cost of similar type of vehicle as prevailing in the State of Gujarat on the 1 st April of that year.
Explanation II. - For the purpose of calculating the rate of lump sum tax under this Schedule, in respect of motor vehicles where body is fabricated separately the sale price is the sale price of chassis or the sale price of completely built up vehicle sold by the dealer or manufacturer.
Explanation III. - For the purpose of calculating the rate of lump sum tax under this schedule, in case of articulated vehicle and combination of tractor- trailer, the sale price is sum of total sale price of tractor and sale price of trailer or semi tractor, as the case may be.
By order and in the name of the Governor of Gujarat, PRAKASH MAJMUDAR, • Deputy Secretary to Government.
GOVERNMi:NT camw. Puss, GANDRINAGAR.