The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990
Under this Act, any vehicle purchased from other State (or) imported
from other country and brought to this State, which is liable for registration under the
Motor Vehicles act is liable for entry tax in this State under different rates, applicable
to different classes of vehicles.
| |
Category |
|
1 |
Two wheelers and three wheelers chassis
and bodies built thereon |
13% |
2 |
All taxi-cabs, cars, buses, light motor
vehicles, trucks, jeeps, lorries chassis & bodies built thereon and all trailers of
the above |
13% |
3 |
All Tractors excluding
crawler tractors and Trailers |
6% |
4 |
i. Dumpers,
Loaders, Scrapers, crawler tractors, excavators, bull dozers and
wheel dozers.  ii. Paver finishers, Druggets,
road '13'
rollers, crane lorries including floating cranes, breakdown lorries,
road sweeper lorries, spraying lorries, concrete mixer lorries, mobile
workshop, mobile radiological units, ambulances, fire fighting units
including fire floats, drilling rigs mounted on motor vehicles and the
floating vessels, platform trucks and fork lift trucks.
|
9% 13%
w.e.f. 18.8.01 |
5 |
Tankers built or meant for mounting on
motor vehicles |
20% |
6 |
All other vehicles except (1) to (5) |
20% |
The vehicle purchased in other State and used there itself for more
than 18 months and brought to this State is exempted from payment of entry tax.
The Tamil Nadu Government in G.O. Ms. No.26, CT & RE dated 25.01.94
have exempted the entry tax payable on certain categories of cases notified in the G.O.
(viz) Social Welfare Organisations, physically handicapped, officials transferred within
their organisation etc. Beside the purchases of vehicle by State and Central Government
departments are exempted.
Dealers in motor vehicles can set off the entry tax paid towards the
tax payable on the sale of vehicles under Tamil Nadu General Sales Tax Act,
1959. |
