Hello Auditor

What are exempted categories under toll tax rules?

Government and Emergency Vehicles

  • Vehicles owned by the President of India and Vice President are exempt.
  • Exemptions apply to vehicles of Governors and Lieutenant Governors.
  • Armed forces and paramilitary vehicles on official duty are not charged toll.
  • Fire brigades and ambulances are fully exempt at all toll plazas.
  • Police vehicles used for law enforcement are also covered.

Official Vehicles on Duty

  • Central and State Government ministers’ vehicles are exempt during official travel.
  • Judges of the Supreme Court and High Courts are included in exemption lists.
  • Members of Parliament and State Legislative Assemblies receive exemptions when on duty.
  • Election Commission vehicles used for official purposes are exempt.
  • Vehicles used by government departments for emergency work are also exempt.

Defense and Military Movements

  • All defense vehicles with proper identification are exempt from toll.
  • Exemptions include vehicles transporting defense personnel or goods.
  • Convoys and escort vehicles under defense movement are covered.
  • These provisions ensure unimpeded national security transport.
  • Proper registration and military documentation are required at toll points.

Special Exemptions for Local Use

  • Local residents near toll plazas may be offered monthly concessional passes.
  • Such concessions apply within a specific distance radius from the toll booth.
  • These are issued upon submission of address proof and vehicle documents.
  • Farmers or village residents with agricultural vehicles may receive exemptions.
  • Exemptions are at the discretion of the toll authority under defined conditions.

Additional Categories and Provisions

  • Funeral processions are exempt from toll tax.
  • Road construction and maintenance vehicles used by contractors are exempt.
  • Vehicles used by the Indian Red Cross Society during relief operations are exempt.
  • Government-registered vehicles for disaster management are included.
  • Official exemption lists are periodically reviewed and updated by the Ministry.

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