Hello Auditor

Are toll tax rates uniform across India?

Variation Based on Road Type

  • Toll rates differ between national highways, state highways, and expressways.
  • National highways have standardized toll policies under central rules.
  • State highways follow their respective state government toll guidelines.
  • Access-controlled expressways often have premium toll rates.
  • Urban flyovers, bridges, and bypasses may have local rate structures.

Differences in Project Models

  • Toll rates vary based on the road development model (BOT, HAM, or EPC).
  • Build-Operate-Transfer roads often have higher tolls for revenue recovery.
  • Hybrid Annuity Model roads may not charge tolls directly to users.
  • Engineering Procurement Construction roads usually remain toll-free or government-managed.
  • The financial model influences the toll structure and collection rights.

Vehicle Classification and Tariff Slabs

  • Toll rates are based on vehicle types such as cars, LCVs, trucks, and buses.
  • Heavier and multi-axle vehicles pay higher tolls than smaller vehicles.
  • Each category has a specific slab under the National Highways Fee Rules.
  • State highways may follow similar or distinct vehicle classification systems.
  • Category-based pricing ensures fairness according to road usage impact.

Geographical and Administrative Influence

  • Toll rates differ from state to state based on administrative approvals.
  • Regional economic conditions and construction costs affect toll pricing.
  • Local authorities may allow concessional or differential rates for nearby users.
  • Urban areas may have shorter toll stretches with smaller rates.
  • Remote or underdeveloped areas may have subsidized or no tolls.

Periodic Revisions and Inflation Indexing

  • Toll rates are revised annually based on the Wholesale Price Index.
  • The increase percentage may vary depending on road type and authority.
  • Central and state agencies notify new rates at different times.
  • Public-private contracts may also allow for project-specific revisions.
  • This results in variation of toll amounts even on similar types of roads.

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