The Ministry of Road Transport and Highways (MoRTH) has issued a revised road tax notification that formally brings modified vehicle categories under the taxation framework, addressing a regulatory gap that previously led to ambiguity and disputes. The updated rules ensure that vehicles undergoing structural, functional, or usage-based modifications—including those converted for special purposes like campers, food trucks, motorhomes, and disability-accessible vehicles—will now be clearly classified for appropriate road tax assessment.

According to the notification, any vehicle that undergoes permanent alteration resulting in a change in seating capacity, weight class, fuel type, or category of use must be re-evaluated by the Regional Transport Office (RTO) and assigned a revised tax slab. This includes both personal and commercial vehicles that have been upgraded or repurposed after initial registration. Owners must submit modification certificates, fitness approvals, and relevant technical documentation to update their vehicle classification and pay the revised road tax accordingly.

Officials stated that the move is intended to improve tax compliance, enforcement transparency, and safety oversight by ensuring that all operational vehicles are taxed accurately according to their actual use and structure. The ministry has also emphasized that certain categories, such as ambulances, special mobility vans, and electric retrofitted vehicles, may continue to enjoy partial exemptions or incentives, subject to verification. The new rules take effect immediately, and all state transport departments have been directed to update their systems to accommodate the revised classification norms.