A.P., M.V.

Taxation Act

9. Tax Exempted Vehicles

The following classes of vehicles are exempted from payment of tax,conditionally:

Notification No. Class of Vehicles Conditions to be fulfilled

AP Based Vehicles
Used only for the purpose of inspection
31 Any motor vehicle and obtaining fitness certificate and for no
other purpose
(i) Vehicles used under trade
32 As specified in CMV Rule 41
certificate
Belonging to the Government or local.
(ii) Road Rollers.
authorities
(iii) Foreign Vehicles brought in Under cover of 'Triptyques' only. one entry;
to Andhra Pradesh only for a period of 30 consecutive days
(iv)Any chassis of motor vehicles Driven to a place in order to build body
(v) Tractor graders Belonging to local authorities
(vi) All motor vehicles Not to be used for carrying carriage of
belonging to Central Govt. passengers or goods for hire or reward
Used only by himself during his tours in
(vii)Ambulance Van of
Andhra Pradesh rendering free eye
Dr. M.C. Modi
operations
(viii)All motor vehicles Belonging to the US AID
State Government. Vehicles
34 (except those provided to Used for non commercial purpose
Governor of AP.)
Lent to contractors in connection with the
State Govt. vehicles (except
execution of works under the control of
35 those provided to Governor
R&B and PWD subject to conditions of the
of A.P.)
contract
The owner driving the vehicles should hold
Non - Transport vehicles
a valid driving licence, A Board 'driven by
37 owned by physically
a physically challenged persons should be
challenged persons
exhibited in front of the vehicle
OTHER STATE VEHICLES
Used solely for the purpose of
transporting students or staff of the
educational institutions of other States/
and of the union territories of India
Vehicles belonging to (i) Home State tax should have been paid
38 educational institutions of in full
other states (ii) The other State/Union Territory must
have granted similar exemption from
MV Tax (including Passenger tax) in
respect of AP based vehicle of same
category
Similar exemption to AP based ambulances
39 Ambulances of other States
must have been granted by the other State

317
 A.P., M.V. Taxation Act

10. Reduced Rates of Quarterly Tax

In respect of the following classes of vehicles tax is payable on quarterly basis but at
reduced rates, subject to conditions as shown in the table below :
Notification
Class of Vehicles Rate of tax in Rs. Conditions to be fulfilled
and GO No.
(i) To be used for agricultural
(ii) To be used for agricultural
(45) G.O.Ms. operations of any other
Tractor - Trailers agriculturist for no hire or
No.57 300
(not falling u/s 10) reward
dt.13.3.1992
(iii) To be used for transport of
any material, for no hire or
reward
This concession should not be
Multi Axle Goods 25% less than extended to rigid framed
(46) G.O.Ms. three axled vehicles, (one in
vehicles (AP based) what applies to
No.95 dt. the front and two in the rear
(Articulated goods conventional two
21.5.1993 in the shape of tandem axles.)
carriage) axle vehicles. (TC’s Circular Memo. No.
10938/R2/2001 dt. 6.4.2002)
Stage Carriages Per Seat Per
quarter Road is motorable only during
Where the total
distance (excluding fair weather
the portion of the OR
(47)
road not maintained Road is not wholly maintained
by R&B, a local by R&B Department or local
authority or a
authority
Devasthanam)
a) Doesn't exceed 80 210
Kms
b) Between 81 Kms to
100 Kms 270
c) Between 101 Kms 330 Tax in respect of all regular
to 120 Kms
d) Between 121 Kms buses in operation must have
350
to 160 Kms been paid
f) Between 161Kms 435
to 240 Kms
g) Between 241 Kms, 475
to 320 Kms
h) Exceeds 320 Kms 525
i) Spare bus 205
(48) G.O.Ms. Stage carriages of Plying on the route from the
No. 533 Simhachalam 75 foot of Simhachalam Hill to
dt. 29.12.78 Devasthanam Temple
(48) G.O.Ms. Mini Buses (with
Plying under the aegis of
No.111 seats not more than 30
SETWIN
dt. 17.4.80 23 passengers)
318