Inter-State Contract Carriage Tax Calculator
Calculate quarterly motor vehicle tax for contract carriages operating inter-state or under Section 88(9) tourist permits. Rates are dynamically fetched from the active Finance Act version.
Vehicle Parameters
Select vehicle registration, type, and seating capacity
Awaiting Parameters
Enter vehicle registration, type, and seating capacity to calculate inter-state quarterly tax.
Finance Act Timeline
Track historical quarterly rate revisions for inter-state contract carriage across Finance Acts.
Finance Act 2018
W.e.f. 01/04/2018 — base quarterly rates
ArchivedFinance Act 2024
W.e.f. 01/04/2024 — revised reduced rates
ArchivedFinance Act 2026
W.e.f. 01/04/2026 — current operative rates
ActiveWhat This Calculator Does
The Inter-State Contract Carriage Tax Calculator estimates periodic motor vehicle tax liabilities for passenger omnibuses operating across Kerala state borders under Schedule I, Item 7 of the Kerala Motor Vehicles Taxation Act, 1976.
This schedule governs omnibuses permitted to carry passengers on inter-state routes under bilateral transport agreements, counter-signature permits, or national authorizations. Unlike intra-state carriages, tax rates for inter-state passenger transport reflect premium interstate highway usage and differentiate between ordinary seats, push-back reclining seats, and sleeper berths.
Statutory Classification & Rate Matrix (Schedule I, Item 7)
Quarterly tax rates per passenger seat or berth under active Kerala Finance Act provisions:
| Carriage Category | Seating / Berth Configuration | Quarterly Rate (per passenger) | Annual Rate (per passenger) |
|---|---|---|---|
| Ordinary Contract Carriage | Standard non-reclining passenger seats (≥6 seats) | ₹2,250.00 / Qtr | ₹9,000.00 / Yr |
| Push-Back / Semi-Sleeper | Reclining luxury passenger seating | ₹3,000.00 / Qtr | ₹12,000.00 / Yr |
| Sleeper Coach | Horizontal sleeping berths / cabin bunks | ₹4,000.00 / Qtr | ₹16,000.00 / Yr |
Calculation Methodology
Step 1 — Verify Seating / Berth Configuration: Inspect the seating layout endorsed on the RC (Ordinary, Push-Back, or Sleeper).
Step 2 — Determine Taxable Passenger Units: Inter-state tax evaluates passenger capacity (minimum threshold of 6 passengers, excluding driver).
Step 3 — Multiply by Matched Rate:
Half-Yearly Tax = Quarterly Tax × 2
Annual Advance Tax = Quarterly Tax × 4
Worked Calculation Example: 36-Seater Inter-State Push-Back Coach
Important Conditions & Practical Notes
- Permit Compliance: The vehicle must possess a valid Inter-State Counter-Signature Permit or National All India Tourist Permit (AITP) along with passenger list manifests.
- Berth vs Seat Layout Endorsement: Hybrid sleeper-seater buses are assessed based on the specific count of seats and berths endorsed on the registration certificate.
- Border Verification: Motor vehicle tax must be remitted prior to crossing Kerala border checkposts to avoid compounding fees and detention under Section 16 of the Act.
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Open calculatorFrequently Asked Questions
Common queries on inter-state contract carriage taxation.
An Inter-State Contract Carriage is a passenger transport omnibus carrying passengers across Kerala state boundaries under an inter-state counter-signature permit, bilateral agreement, or Section 88(9) tourist authorization. Minimum capacity evaluated under Schedule I, Item 7 is 6 passenger seats.
Under Schedule I, Item 7, rates vary significantly by seat comfort and layout: Ordinary non-reclining seats are taxed at ₹2,250 per seat/quarter, Push-Back / Semi-Sleeper seats at ₹3,000 per seat/quarter, and Sleeper berths at ₹4,000 per berth/quarter.
Sub-item 7(i) governs vehicles registered in Kerala operating on inter-state routes or All India Tourist Permits. Sub-item 7(ii) governs vehicles registered in other Indian States entering Kerala for commercial trips without an all-India permit, which pay temporary or quarterly state entry taxes.
Statutory passenger tax is assessed on fare-paying passenger seats and berths. The authorized driver seat (and conductor berth where permitted under permit conditions) is excluded from the taxable seat count.
Yes. Operators can remit road tax quarterly (1×), half-yearly (2×), or annually (4×) through the Parivahan Checkpost Portal or Kerala Motor Vehicles Department online portal.