Motor Vl'hides Rellb lration Tu Act

LN. 191 of 19'.I4

MOTOR VEHICLt:S REGISTRAT ION TAX ACT, 1994

(ACT NO . X m' 1994)

Motor Vl'hides Rellb lration Tu Act

(Subslilu!ion of First Schedule) Rules. 1994

IN exercise of the powers conferred by subsection (I) of section 20

of the Motor Vehicles Registration Tax Act. 1994. the Ministe r for

Tran sport , Communications and Technology. wilh the concu rrence 0(

the Minister of Fi nance, has mlde the following rules: -

I. (I) These rules may be ci ted as ,he MOlor Vel'licles

Registration T ax Act (Substi tution of First Schedule) Rules, 1994.

(2) These rules shall come inlo force on the 1st January.

1995.

For the Firsl Schedule 10 Ii'll' Mo:or Vehicles Regislration Tax

Act. 1994, there shal l be substituted tile following:_

~FlRST SCHEDULE

MOIor n hlde (or the traMport of ten or more

pet SOIII, including the driver

(a) Scheduled Buses ........ ....................

(h)

UlI$Cheduk:d buses and roaches .........

(c) Mini buSt:s for the conveyance of pas-

sengers against payment ..... .................. . ........

(d) Midi buses Ind private mini buses with

engine

(i) of a cylinder ca paci ty not e~eeedinll

lSOOa: .............. ................ ....... .......... .

(ii ) of a cylinder c:apaci ty c:u:uding

lSOOcc ................... .. .......................... .

(iH)

other ..... ......... ........... .... ...... .

(e)

Other ............ ................... .......... .

Motor an and otMr ~ vehldn principally

desilntd for the transport of penons (oIher than

those of Madilll No. 81.02), lnc:ludlng station

WIl&Oflll and ratin, carfI

(A)

Vehidc:s specially dcsigJltd {or tnr.Y1:Uinll

on snow ; golf <:lIrs and similar vehicles

(B)

O ther vehicles. with spark·ignition

inte.maJ oombu5tion reciprocating piston

engme

of a cylinder capacity not e~ceedinll

(i)

1(XX)cc;

- Chassis fi tted with engine and cab

Vehicles of unitary (monoooque)

structu re fitted wi th engine and

a body consisting only of the

driver's c:ab Ind the bare rear

platfonn ............................ .

B

- Othervehides, new

8703.2 191

8703.2191A· F

(.) For useas hireor sel f-drive

motor vehicles, ambulances , prison

vans, heanoes, and light weight three-

whee led vehicles havi ng the charac·

teris,icof a mOlOr vehid e of this sub-

headi ng ....... .............. .... .......•..

48.5%

,...

(b) Taxi-cars ............. ...... .

8703.219 IG

8703.219! H

(0)

For other use

48.5%

8703.2199

Othervehicles, used

(I) F<w use IS hire <w self·

8703.21 99A· F

drive motor vehicles, ambulances,

prison vans, hearses, and light weight

three-wheel ed ve hicles having the

charncteristit of a motor vehicle of

this5ub-heading ....................... .

48.5% bul

nolless than

Lm170

pervchide

.",

Ta~i-cars

(b)

8703.2 1990

8103.2199H

(t)

For 01hc ruse ...... ........ .

48.S% bul

no!lcss lhan

Lm170

pervthide

(U) of a cylinder capacity el cceding

lOOOa: but noteJIceeding ISOOcc

_ Chassis fitted with engine and cab

8703.2210

48.5%

87Il3.2220

Vehides of uni tary (monocoque)

structu re fitted with engine and

a body oonsi5ting only of the

driver's cab and the bare rear

platform ............................ .

48.5%

8703.229!

O the r vehicles, new

(a) FOf"USClShi,e <wsel f-drive

8703.229 IA· F

motor vehicles. ambu lances , pri50n

vans. hearses, and light weighll hrec-

wheeled vehicles ha ving th e ch ame·

B

H.S,Q,U

/0'''-'

teristic of a mOlor vehicle of this

sub-heading

48,5%

Ta~i-cars

8703.22910

20%

tb)

(c)

For other use

48.5%

8703.229IH

Othervehicles, used

8703.2299

(a) Foruseas hireo. self-drive

8703.2299A-F

motor vehicles, ambulances, prison

vans, hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this

sub-heading ......... .

48.5% but

not less than

Lml200

per vehicle

Taxi-cars .......... .

8703.2299G

(b)

For other use

48.5". but

("

8703.2299 H

not less than

Lm!200

per vehicle

(iii) of a cylinder capacity exceeding

1.5OCk:c bu t JI(It exceeding 2000cc

8703.2311

- Chassis fitted with engine and cab

53%

8703.2312

Vehicles of unitary (monocoque)

structure fitted with engine and

a body consisting o nly of the

rlriver's cab and the bare rear

pl atform ...

53%

8703.2318

Othervehicles. new

8703.2318A-F

(a) Foruseashireorself-drive

motor vehicles, ambulances, prison

vans. hearses, and light weight three-

wheeled vehicles having the charac-

teristic of a motor vehicle of this sub-

heading . .. ..... ..... ..... , ............... .

48.5%

8703.23180

(b) Tui-cars ................... .

20%

8703.2318H

(c)

Forother use

53%

B 1'"

H.S. Co«

-

8703.2319

Othcrvehicles. used

<a)

Foruseashircorsclf-drive

870J.2319A-F

mo tor vehicles , ambulanoc:s, pr1501l

vans , hearses, and lighl weight three-

wheeled vehides having Ihe charac-

te nslie of a motor vehicle o f this sub-

48 ,S% but

heading ........................... , ...... .

!KM 1e$5 than

t.a38\I

per vehicle

870J.23]9O

(b) Taxi-cars ......... ....... ... .

8703.2319H

(c)

For olher use ... ........... .

S3%but

not less than

Lm2J8\I

per vehicle

(iv) of a cylinder capaci ty exceeding

2OXla: but not exceeding J<n)cc

8703.2391

- Oaassis filled with engine and cab

53"

8703,2.392

Vehicles of unitary (monoooque )

structure filled with engine and I

body consisting only of the

driver's cab and the twin: relr

platronn .••... ................ .......

53"

8703,2398

Olhervehicles, new

(a) For use ash ire orscl f-drive

8703.2398A·F

lIK)tor ve hicles, ambulances, prison

vans, hearses, and li&l1l wcighllhree-

wheeLed vehicles haYi ng the chlrac-

terisHe of a motor vehicle of thiuub-

48.S'%.

heading .. .... ...... ........ ...... ••••• ,',.

(b) Taxi-c:ars ..... .... ...•.• ,,, ..

""'

8703.2398G

(e)

For othe r use

8103.2398H

53"

8703.2399

Othervehicles, used

(a) Foruseashireor K lf-d rive

8703.2399A-F

motor vehicles, ambulances. prilOll

vans , hearses, and light weigh t three·

wheeled vehicles having the charac·

B

I34S

lerislic of I motor vellide of Ihi, ,u\)..

48.S% but

heading ............. ....... ......••.......

not less than

.... 3850

per vehicle

(b) Tui-cars ........ ......... .. .

1J703.2J99G

20%

For olher usc: •.••...........

(e)

SJ% but

8703.2399H

001 less than

.... 38S0

pervellide

(v) of 1 cylinder capa..:ity exeuding

""""

- Chass;, fitted with engine and cab

53"

8703.2410

Ve hicles of unitary (monocoque)

8703.2420

!ilruclure filled with engine and

a body COI15isting only of the

driver's cab and the bare rear

platform ... ............ .... .. .

SJ%

- OtlKr vehicles, ne ...

8703.2491

8703.249IA· F

<I) For use as hire or sc:If-<lrive

motor vehicles. ambulances, prison

vans, bear5es, and Jiglu weight tIIree-

wheeled vdIida having !he chanIc-

tcrisfic of • melIOr ""hick of ttm $11).

~

485%

8703.24910

(b)

Taxi-aro .................... ... .

20%

8103.2491H

(cl

""

Forodlcrusc

8703.2499

- Other vehicles, used

8703.2499A-F

(a) For use as hire or self-drive

motor vel1iclr$, ambulances. pison

vans, hean5, and IisJIt weigju ~

vme..:1c:d vehi:k:s havin& the cbanIc-

leristic of a motor vehick of this suI).

heading ....... ........ .•...•...•.•.•.•........

8703.24990

Taxi-aro ....... .............•..

(b)

•

'34<\

(c)

For other u.se .... ............. .

53% but

S1OO.2499H

~

""'""

",-

Other vehicles with oompre$Sion-ignition

(q

internal combustion engine (diesel or semi.

diesel)

(i) of a cylinder capacity not exceeding

lSOOcc

8703.3110

48.5%

- Chassis filled wilh engi ne and cab

8703.3120

Vehicles o f unitary (monocoque)

structu re filled with engi ne and

a body consisting only of the

driver', cab and the bare rear

plat form .............. ......... ..

8703.3191

Othe ' v.:hicles, new ;

8703.319IA-F

(a) For use as hireor self-drive

motor vehicle,. ambuhmces, prison

vans, hearses, and Iig/llweighl lhrtt-

wheeled vehicles having the charac-

te ristic of a motor veh icle of thi s $ub-

48.5%

heading .................................. .

.,,'

(b)

Taxi-ao" ..... ..... ......... .

8703.3 19IG

48.5%

(c)

For olher use

8703.3 19 IH

8703.3]99

Otller vehicles, used

<a)

FOT use as hi re orself-drivc

8703.31?'}A·F

motor vehicles .• mbu lances , prison

vans , llear-ses, and light weight three-

wheeled vehidc.s having !he chanw:-

teristic ofa motor ve hicle ohhissu""

48.5% but

headi ng ....... ,", ...... .. ..... ...... .... .

not lesst han

Lml200

pcr vehw.:1e

20%

(b) Taxi-cars ..... .. ....... .

8703.3199G

(e)

For other use

8703.3199H

48.S% but

r>Ot less than

Cm'''''

pcr~hicle

a 1347

(ii) of • cylinde r capacity exce.:ding

1 SOOcc but oot exce.:ding 2000

53 ..

S703.321 1

- ChaS$is filled with engine and cab

8703.3212

Vehicles of unitary (monocoque)

stru<:llll"e fitted ... i th engine and

I body consisIing only of the

d""",.'s cab and IM bare rear

platform ............................... .

53"

O!her vehicles, new

870J.3218

Ca) For IISe as hire or self-

870J.32 IM -F

drive rMkJr..ndc:s, amI:dan:a, priIon

vans . hearses. and lightW1:ight thr«-

wheeled vehicles having the charac-

teristic of a mOlor vehicle of Ihis sub-

48.5%

heading ........... ....................... .

" "'" .

81Q3.J2ISG

(b) Taxi-can ................... .

8703.3218H

(0)

FOTother use

8703.3219

Q ther vehicles, used

(a) For use as hire or self-

8703.3219A-F

drive l!1(){or vehicles, ambulances,

prison vans, hearses , and light .... eight

th ree· wheeled ve hicles having the

cha racteristic of 11 mo to r vehicle of

48.5% but

this sub-heading ......... ......... ••.••.

not less than

Lm2300

IXrvehielc

,,%

8703.32190

(b) T axi-caf$ ............ ....... .

8703.32 19 H

(c)

Fo r o ther use .............. .

53% but

not less Ihan

Lm2J8O

IXr vchide

(iii) of a cylinder capacity exceeding

2(O)a; but not cx,,"eding 2500cc

" .

8703.3291

- Chassis filled with engine and cab

B '''''

,-

IloS. Cod<

8703.3292

Vehicles of unitary (monoooque)

structure fitted with e ngine and a

body consisting on ly of IlK

driver's cab and the bare rear

platform

53"

8703.3298

OIlier vehicles, new

8703.3298A-F

(a) Fo r use as hi re or seLf-

drive molor vchides, ambu lioces.

prison vans, hearses, and light weighl

three-wheeled ,,<,hides having the

characteristic of I molor veh icle of

Ihis subheading ...... ..... •.............

48.5%

,."

8703.32980

(b)

Tui-<:an

p

••••• " " ........

(0.:) For other use

8703.1298H

53"

Od.er vehides, used

8703.3299

8703.3299A-F

(a) For use 8$ hi re or self-

drive motor vehicles, ambulances,

priS(ln va llS, hearses, and ligh! weight

three-wheeled vehicles having the

charmeristic of • molor vehicle of

Ihis subtleading .............. ....... .... 48,j % but nOll ess

than LmJ8SO per

ve hicle

(b) Taxi-can ....................

20%

8703.32990

8703.3299 B

(c) For other use ...............

53% but noeless

than Lm 38SOper

velliclc

(i~)

o r a cylinder capacity exceeding

""""',

Chassis filled wi tll engine and cab

87Q3.3310

53"

Vellicles of uni tary (monocoque )

8703.3320

structure fitted with engine and a

body oonsl5ting only o f the

drive.r's cab and the bare rear

53"

platfonn .............. ........... ...•

Othcr vehic1es. new

8703.3391

870),)391 A·F

(a) For use as lIire Or self-

drive motor vellicles, ambulances.

prison vans. lIearscs, and ligtr.1 weiglll

IlIree-wlleeled vellicles lIaving tile

characterislic of a mOlor vehicle of

Ihis subheading ....... ....•••••••• ,." ..

48.5%

870).3)9IG

(b) Tui-cars ................... .

20%

870J.))9I H

(e)

For oIlier use .............. .

53"

870).)399

Olher ~etr.icles. used

87Q).3399A-F

(a) For use a$ lIire or self-

drive mOlor ve hicles. ambulances ,

prison VllIlS, hearses, and [igllt weigtr.1

three-wlleeled vehicles lIaving the

characteristic of a motor vehicle of

this5ubheading ....................

48,S% bulnot les.s

than Lm5800 per

ve hicle

8103.)399G

(b) Taxi-can ....................

20%

8103.3399H

(c) ForOlhe r use .. ............. S3% but not Jeu

thanLm5800per

vehicle

( D)

Other

Chassis filled with £npne and cab

8703.9010

53"

87<>3.9010

Vehicles of unitary (monocoql>e)

structure lilt£<! with £ngine and a

body consisting only of the

driver', cab and the bare rear

plat form ........................... ..

53"

Othe r

""

8103.9091

Other ..........•...••.........

8703.9099

""

Motor vdllcl£5 ror the transport 01 coocb'

87. 041

I>\ImpersdesigM'd foroft-highway use

(A)

."

810UOIO

- Ug.h t Du mpen ................... ..

-.

,-

Other

Cb8S5is fined with engine

and cab .. . ....................

20% but not less

thanLm410per

vehicle

20% but not less

- -

- Other .........................

tban Lm4SO pc r

vehicle

(8) Other. with compression-ignition inter-

nal combustion piston engine (diesel or semi-

(i) g.v.w. note xcceding5tonnes

- Chassis fitted with engine and <:ab 20% but not less

than Lm41 0 pcr

~ hide

Vehicles of unitary (monoeoque)

struct ure fitted with engine and a

body coru;isting only of the

driver's cab and the bare rea r

platfonn .......................... .. . 20% but notl«s

than Lm410pcr

vehicle

- Othe r

Now

Other ....................... .•

20% but not less

than Lm410 per

vehicle

(ii) g.y.w. exceeding 5 tonnes but not

e. cecding 20 tonnes

CbllMis fitted with engine and

cab

(a) New... ..... . ......... ....... .

9%

20% but not less

(b)

Other ....... .. ....... ........

than Lm410 per

vehicle

B

Other

20%

Now

Other ......................... 20% bul not less

than LmS30per

vehicle

(iiQ g..v .w. nceeding20 tOflnel

ClIiWiJ filled wilh engine and

cab

9%

(a)

New ....... ...... ........ .....

(b) Other ....•..•..........•••••• 20% bul I>Ot less

than Lm530 per

vehicle

Otl>cr

Other

20% bU I nOl lcss

Ihan Lm900per

vehicle

Other. wilh spark·igni tion inlemHI com-

bustion piston engine

g.v.w. nol exceedi ng.510nnes

(i)

- C hassis filled with engine and eab 20% but not less

than Lm41 0 per

vehicle

Vehicles of uni tary (ITIOfl<XOque )

structu re fined wilh engine and a

body consisling only of the

driver'S cab and Ih e hare rear

platform ................ ..... .. ..... 20% bUI nOt less

thanLm410per

ve !>ide

Other

Now

20%

20% bu t 001 less

Other ......... ........ .....•.•

t!>an Lm4 10 per

vehicle

B

(iil g.v.w. exceeding5tonnes

8700210

Cluwis fitted with engine and

cab

(a l

8704.3210A

New .............. ....... .....

9%

8704.32108

(b) O ther ......... ... .... ........ 20% but rIOt less

than Lrn4 10 pcr

vehicle

Other

8704.3291

2tJ%

Other ......................... 2O% butrlOtless

8704.3299

than Lm830 per

vehicle

(D) Other

- Chassi$ filled with engine and cab

2tJ%

8704.9010

lfl297ldi$C2

Vehicles of unitary (monoa".l<jlle)

8704.9020

structure filled with engine and a

body consisting only of the

driver·s cab and the bare rear

platfonn ............. ... ......... ... .

Other

Now

2tJ%

8704.9091

20% but rIOlleS$

Other •.......................

1!704.9099

than Lm900 pcr

vehicle

B

Cbaasb ntted with eogiM, tor the motor ~ehkle!l of

H .S. llnd1npNOI. 87.01 1087.05

(a)

For~.m.l(:luandvans

.",

8706,OOl IA·C

(i)

Used

.. " .... ................... ,"', ... .. .

20%

8706.00 19A-C

(iil

"'"

(b)

Other ......................................... .

Motor cycle!l (lncludlftl 1DOptdI) Ind qdes nlled

with anlllIiliarrmoeor, withorwitboutlid t can

(A) With reciprocating internal oornbustion

piston engine of a cylinder capaci ty not exCC<'!d.

'"SS(/(:(;

(i)

Cycles fitted with an llIJliliary motor

5%

(ii)

Other .... ........ ........................ 28.5% but oot less

than Lm45 per

vehicl e

(8) With reciprocating int ernal combustion

piston engine of I cylinder capacity e'lCC<'!ding

SOce but not exceeding 2SOce

(i)

Cyc les fined with an au xili ary mOlor

28.5%

(ii)

Other

Wit h cylinder capacity exceed·

ing SOce but not exceeding 125a: 211 .5% but not Ins

than Lm80 per

veh icle

With cylinder npacity exceed·

ing 125a: but not uCC<'!ding 250cc 42% but not less

thanLmI90per

vehicle

(C) With recipmcati nll internal combustion

piston cngine of a cylinder capacity uceedinll

2.'iOa;; but not ucceding SOOt>; ....... .... ...... •••• 42% bul IlOl m

than Lm230 per

~h~

( D) With reciprocating imemal combustion

pinon engi ne of a cylinder capadty e ~cceding

SOOcc but not exceeding800cc ..................... 42% but not less

than Lm300~r

vehicle

(E) With reciprocating intemal combustion

piston engi ne of a cy linder capacity exceeding

800cc ................•. ....••••.. .... .•................... 42% but TlOt lCM

than Lm 625 per

vehicJ.e

(F) Other ............ .•. ..................

42% .•.

lppo>bbliko' .. id.Diportim<n,IO' I"oklnn",*,," _ K .. ,iljll ~ b~ dot ~ of I~ K .... djo

),\;II>oJl> n.l . . . . rijll \aI.Owm _ PriIIotJ. do< Gov....- P - , hal