State rules

Road tax and permit rules for trucks, state by state

How each state charges road tax on goods vehicles, where the permit and the national permit authorisation fit, how fitness testing is moving to automated stations, and where each department publishes its current notification.

States covered
12
Regions
5
Tax rates
Linked to source
Last checked
12 Nov 2026

Pick a state

Twelve states, one table

Filter by region, then open a state for its road tax structure, permit notes, testing station position and practical notes for fleets.

States with RTO code, taxation act and transport portal
StateRTO codeRegionRoad tax charged underPortalOpen
MaharashtraMHWestMaharashtra Motor Vehicles Tax Act, 1958transport.maharashtra.gov.inRules
Uttar PradeshUPNorthUttar Pradesh Motor Vehicles Taxation Act, 1997uptransport.upsdc.gov.inRules
RajasthanRJNorthRajasthan Motor Vehicles Taxation Act, 1951transport.rajasthan.gov.inRules
GujaratGJWestGujarat Motor Vehicles Tax Act, 1958parivahan.gov.inRules
Tamil NaduTNSouthTamil Nadu Motor Vehicles Taxation Act, 1974tnsta.gov.inRules
HaryanaHRNorthHaryana Motor Vehicles Taxation Act, 2016parivahan.gov.inRules
PunjabPBNorthPunjab Motor Vehicles Taxation Act, 1924punjabtransport.orgRules
KarnatakaKASouthKarnataka Motor Vehicles Taxation Act, 1957transport.karnataka.gov.inRules
Madhya PradeshMPCentralMadhya Pradesh Motoryan Karadhan Adhiniyam, 1991parivahan.gov.inRules
Andhra PradeshAPSouthAndhra Pradesh Motor Vehicles Taxation Act, 1963aptransport.orgRules
TelanganaTGSouthTelangana Motor Vehicles Taxation Act, 1963 (as adapted from the Andhra Pradesh Act)transport.telangana.gov.inRules
West BengalWBEastWest Bengal Motor Vehicles Tax Act, 1979parivahan.gov.inRules

Who sets what

What the centre fixes and what each state decides

The Motor Vehicles Act and the Central Motor Vehicles Rules apply everywhere. Tax, testing locations and compounding amounts are where states differ.

Rules set centrally compared with rules set by each state
TopicSet centrallyDecided by the state
Fitness certificate validitySet by CMVR rule 62: two years up to eight years of age, then annualTesting location: RTO inspection or a registered automated testing station, rolled out in phases
Road taxNo central road tax on goods vehiclesEach state's taxation act sets the schedule, the payment period, grace period and penalty
Goods carriage permitSections 66 and 88 of the Motor Vehicles Act; the national permit schemeHome-state permits issued by the Regional Transport Authority
National permit authorisationAnnual fee paid online through the Parivahan national permit serviceThe home state issues the underlying national permit
Penalty amountsThe Motor Vehicles Act sets the amount, mostly as a ceilingStates notify compounding amounts, which can be different
PUC validityCMVR rule 115: commonly 12 months for BS-IV and BS-VI, 6 months for olderTesting centres are authorised by the state

Using these pages

Four checks before you pay or renew

The same routine works in every state. The state page tells you where to look; the vehicle record tells you the date.

Work out the next road tax date

  1. 01

    Find your truck's home state

    It is the state on the RC, and the first two letters of the number: MH, UP, RJ. A truck pays road tax to that state, wherever it runs.

  2. 02

    Read the tax mode on VAHAN

    The vehicle record shows whether tax is one-time or periodic, and the date it is paid up to. That date beats any rule of thumb.

  3. 03

    Open the current notification

    Each state page names the taxation act and the portal where the department publishes its schedule. Rates change with state budgets, so read the version in force on the day you pay.

  4. 04

    Check the permit and testing position

    Note the national permit and its authorisation as two dates, and check whether your RTO area tests fitness at an automated testing station.

Questions about state rules

Ask the team

Why don't these pages list the tax rates?

Goods vehicle tax rates and slabs change with state budgets and notifications, sometimes more than once a year. A rate copied onto a website goes stale. Each page tells you how the state structures the tax and where its current schedule is published, so you can read the figure that applies on the day you pay.

Does a national permit truck pay road tax in every state?

No. It pays road tax to its home state and an annual national permit authorisation fee online. The authorisation lets it run across India. The two are separate payments with separate dates.

What does "last checked" mean?

It is the date the page was last reviewed against the state's published sources. Every state page shows it. If a state notification is newer than that date, the notification wins.

My state is not listed. What should I do?

These 12 states cover the largest goods vehicle fleets. For any other state, the same structure applies: read the tax mode and paid-up date on VAHAN, then check the state transport department's notification. More states will be added.

Every truck's tax date, read from VAHAN.

PRACHSO reads the tax-paid-up date, the permit and the authorisation for every truck, whichever state it is registered in, and reminds the person who pays 30 days ahead.