Classification of Trailers

• Trailers are considered non-motorized vehicles towed by motorized tractors or trucks.
  
• They are used for transporting goods, equipment, or containers.
  
• They fall under the category of transport/commercial vehicles under the Motor Vehicles Act.
  
• Registration and taxation rules apply independently from the towing vehicle.
  
• A trailer must be registered with its own number and ownership documentation.
  

Separate Taxation Rules

• Yes, trailers are subject to separate road tax in most Indian states.
  
• The road tax is generally calculated based on the unladen weight or gross vehicle weight.
  
• The towing truck and trailer are taxed individually, not as a single unit.
  
• States notify distinct slabs and rates applicable specifically to trailers.
  
• Tax is levied for the trailer’s use of public roads, even without a motor.
  

State-Specific Variations

• Road tax rates and rules for trailers vary by state transport authority.
  
• Some states levy a fixed annual fee, while others follow weight-based slabs.
  
• Concessions may apply for agricultural or low-capacity utility trailers.
  
• Commercial use trailers attract higher tax due to load impact on roads.
  
• States like Maharashtra, Karnataka, and Gujarat publish clear trailer-specific rates.
  

Permit and Fitness Compliance

• Trailers must have a valid Registration Certificate and fitness certificate.
  
• A separate road tax receipt is required at the time of registration and renewal.
  
• Transport permits are necessary if the trailer is used for interstate goods movement.
  
• Overloading or unauthorized modification of trailers can lead to fines and suspension.
  
• The trailer must comply with all safety and axle-related regulations.
  

Documents and Legal Requirements

• Owner’s identity and address proof.
  
• Form 20 (application for registration of trailer).
  
• Manufacturer’s certificate of unladen weight.
  
• Road tax payment receipt specific to the trailer unit.
  

Insurance policy, even if third-party only, covering trailer use.