Other State Contract Carriage Tax
Calculate quarterly motor vehicle tax for contract carriages registered outside Kerala operating under Section 88(9) special permits — with full seat-type sub-category selection.
Vehicle Details
Configure parameters for tax computation under Section 88(9) special permits.
Awaiting Specifications
Select the seat type sub-category, rate version, and enter the number of seats on the left to calculate tax.
Statutory Rate Reference — Other State Contract Carriage (Section 88(9) Special Permit)
| Sl. No. | Seat Type | Rate (w.e.f. 01/04/2018) | Rate (w.e.f. 01/04/2025) |
|---|---|---|---|
| 7(ii)(a) | Ordinary Seat | ₹2,250 | ₹2,500 |
| 7(ii)(b) | Push Back Seat | ₹3,000 | ₹2,500 |
| 7(ii)(c) | Sleeper Berth | ₹4,000 | ₹4,000 |
* Rates are per seat per quarter. Minimum 6 seats applicable for all sub-categories.
Rate Revision Timeline
Track changes to the per-seat quarterly tax rates across revision dates.
WEF 01/04/2018
Ordinary ₹2,250 · Push Back ₹3,000 · Sleeper ₹4,000
SupersededWEF 01/04/2025
Ordinary ₹2,500 · Push Back ₹2,500 · Sleeper ₹4,000
ActiveWhat This Calculator Does
The Other-State Contract Carriage Tax Calculator assesses periodic road tax obligations for passenger omnibuses registered in other Indian states operating inside Kerala territory under Schedule I, Item 7(ii) of the Kerala Motor Vehicles Taxation Act, 1976.
Under Section 88(9) of the Motor Vehicles Act, 1988, tourist omnibuses registered outside Kerala entering for special tourist hire or contract journeys must remit statutory quarterly tax to the Government of Kerala. Rates depend upon seat configuration (Ordinary, Push-Back, or Sleeper Berth) and the operative Finance Act rate schedule.
Statutory Classification & Comparative Rates (Schedule I, Item 7(ii))
Quarterly tax rates per seat/berth for other-state contract carriages across statutory revisions:
| Seat / Berth Type | Clause Reference | Rates (WEF 01/04/2018) | Rates (WEF 01/04/2025) | Annual Rate (WEF 2025) |
|---|---|---|---|---|
| Ordinary Seat | Item 7(ii)(a) | ₹2,250.00 / Qtr | ₹2,500.00 / Qtr | ₹10,000.00 / Yr |
| Push-Back / Reclining Seat | Item 7(ii)(b) | ₹3,000.00 / Qtr | ₹2,500.00 / Qtr | ₹10,000.00 / Yr |
| Sleeper Berth | Item 7(ii)(c) | ₹4,000.00 / Qtr | ₹4,000.00 / Qtr | ₹16,000.00 / Yr |
* Minimum threshold: 6 passenger seats (driver excluded).
Calculation Methodology
Step 1 — Verify Registered Configuration: Confirm whether the other-state bus is registered with standard ordinary seats, push-back reclining seats, or sleeper berths.
Step 2 — Count Taxable Passengers: Exclude the operating crew/driver seat to determine taxable passenger capacity.
Step 3 — Multiply by Operative Slab:
Half-Yearly Tax = Quarterly Tax × 2
Annual Advance Tax = Quarterly Tax × 4
Worked Calculation Example: 40-Seat Push-Back Tourist Coach
Important Conditions & Practical Notes
- Border Checkpost Verification: Vehicles entering Kerala via border checkposts (Walayar, Muthanga, Aryankavu, Manjeshwar) must present the electronic tax remittance receipt before entry.
- Section 88(9) Special Permit: Contract carriages operating without an All India Tourist Permit (AITP) must obtain a Section 88(9) special permit and pay state entry tax.
- Penalty for Non-Payment: Operating without remitting Kerala entry tax attracts compounding fees and double tax penalty under Section 16 of the Kerala MV Taxation Act.
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Open calculatorFrequently Asked Questions
Common queries about other-state contract carriage taxation in Kerala.
Commercial contract carriages and tourist buses registered in other Indian states (such as Karnataka, Tamil Nadu, Andhra Pradesh, etc.) that enter and operate within Kerala boundaries under Section 88(9) special permits are liable to remit this quarterly road tax.
As per Schedule I, Item 7(ii), the minimum taxable capacity evaluated for inter-state and other-state contract carriages is 6 passenger seats (excluding the driver).
Under the 01/04/2025 revision, Push-Back / Semi-Sleeper seats were rationalized to ₹2,500 per seat per quarter (reduced from ₹3,000), Ordinary seats adjusted to ₹2,500 per seat, while Sleeper berths remained at ₹4,000 per berth per quarter.
Tourist vehicles operating under the Central All India Tourist Vehicles (Authorisation or Permit) Rules, 2023 remit national composite fees through the central portal. Vehicles operating under bilateral inter-state permits or state special permits under Section 88(9) must remit Kerala state tax as calculated by this tool.
Failure to remit entry tax prior to crossing border checkposts results in compounding fees, double taxation liability under Section 16, and potential vehicle detention by Motor Vehicles Department enforcement squads.