Toll Tax Exemption List 2023 PDF

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File name	Toll Tax Exemption List 2023 PDF
No. of Pages	5
File size	60 KB
Date Added	Mar 10, 2023
Category	Government
Language	English
Source/Credits	Drive Files

Overview of Toll Tax

Toll tax is a fee or charge levied on vehicles using certain roads or highways, usually collected at toll plazas or booths. The toll tax is used to finance the construction, operation, and maintenance of the roads or highways. Here is an overview of toll tax in India:

1. Types of Toll Tax: There are two types of toll tax in India: single journey toll and return journey toll. Single journey toll is charged when a vehicle uses a road or highway only once, while return journey toll is charged when a vehicle returns through the same toll plaza within a certain period of time.
2. Toll Plazas: Toll tax is collected at toll plazas or booths located on national highways, state highways, and expressways. Toll plazas usually have multiple lanes for different types of vehicles and different modes of payment, such as cash, electronic toll collection (ETC), and prepaid toll cards.
3. Toll Rates: Toll rates vary depending on the type of vehicle, distance traveled, and the road or highway being used. Toll rates are usually fixed by the National Highways Authority of India (NHAI) or the state government and are subject to periodic revision.
4. Toll Collection Methods: Toll tax can be paid in cash through electronic toll collection (ETC) systems. ETC systems use radio frequency identification (RFID) technology to automatically deduct toll charges from a prepaid account linked to the vehicle’s registration number. Prepaid toll cards are also available, which can be recharged with a certain amount of money and used to pay toll charges at toll plazas.

5. Exemptions: Certain categories of vehicles or individuals may be exempt from paying toll tax, such as defense personnel, emergency vehicles, and VIP vehicles on duty. Exemptions may also be provided for vehicles carrying essential commodities, physically disabled persons, and funeral vehicles.
6. Toll Tax Collection and Usage: Toll tax is collected by the toll plaza operator, which may be a government agency or a private entity, and is used to finance the construction, operation, and maintenance of the roads or highways. The toll tax revenue is also used to repay the loans taken by the NHAI or state government for the construction of roads and highways.

It’s important to note that toll tax rates, exemptions, and collection methods may vary from state to state and may be subject to change. Additionally, toll tax is usually applicable only on toll roads and highways and not on other public roads or city streets.

Toll Tax Exemption List 2023

a) Transporting and accompanying

• The President of India;
• The Vice-President of India;
• The Prime-Minister of India;
• The Governor of a State;
• The Chief Justice of India;
• The Speaker of the House of People;
• The Cabinet Minister of the Union;
• The Chief Minister of a State;
• The Judge of the Supreme Court;
• The Minister of State of the Union;
• The Lieutenant Governor of a Union territory;
• The Chief of Staff holding the rank of full General or equivalent 12 rank;
• The Chairman of the Legislative Council of a State;
• The Speaker of the Legislative Assembly of a State;
• The Chief Justice of a High Court;
• The Judge of a High Court; The Member of Parliament;
• The Army Commander or Vice-Chief of Army Staff and equivalent in 18 other services;
• The Chief Secretary to a State Government within a concerned State;
• The Secretary to the Government of India;
• The Secretary, Council of States;
• The Secretary, House of People;
• The Foreign dignitary on a State visit;
• The Member of the Legislative Assembly of a State and the Member of 24 Legislative Councils of a State within their respective State, if he or she produces his or her identity card issued by the concerned Legislature of the State;
• The awardee of Pram Vir Chakra, Ashok Chakra, Maha Vir Chakra, Kirti 25 Chakra, Vir Chakra, and Shaurya Chakra, if such awardee produces his or her photo identity card duly authenticated by the appropriate or competent authority for the such award;

b) Used for official purposes –

• The Ministry of Defense including those which are eligible for exemption 27 in accordance with the provisions of the Indian Toll (Army and Air Force) Act, 1901and rules made there under, as extended to the Navy also;
• The Central and State armed forces in uniform including Paramilitary 28 forces and police;
• An Executive Magistrate;
• The fire-fighting Department or organization;
• The National Highway Authority of India or any other Government 31 organization using such vehicle for inspection, survey, construction, or operation of national highways and the maintenance thereof;
• Used as an ambulance; and
• Used as the funeral van.
• Mechanical vehicles specially designed and constructed for use of 34 a person suffering from physical disability.

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