Revenue from Road Transport to States
(Source: MoRTH)
In the road transport sector, regulation and taxation of motor vehicles are treated as two distinct powers. The regulation of Motor vehicles fall within the Concurrent List (List III, Entry 35), which is jointly exercised by both the Central and State Governments and residuary powers remains with the Centre, whereas the taxation of motor vehicles essentially falls within the ambit of State List (List II, entry 56 & 57)
The Central Government thus regulates motor vehicles under the Indian Motor Vehicles Act, 1988, and Central Motor Vehicles Rules, 1989
The levies charged under the Act including fees for registering motor vehicles, obtaining driving licenses, transfer of ownership of motor vehicles, issue of permits and certificate of fitness of transport vehicles are levied by State Transport Departments. Besides, States also levy taxes like the Motor Vehicle Tax (also referred to registration fees in some States), the passenger and goods tax, etc.
| Year | Motor Vehicles Taxes and Fees Rs Cr | Sales Tax VAT Motor Spirit Lubricants Rs Cr | Tax on Passengers and Goods Rs Cr | Total Rs Cr |
|---|---|---|---|---|
| 2020-21 | 60681.5 | 2324.8 | 63006.3 | |
| 2019-20 | 71499.0 | 2380.9 | 73879.9 | |
| 2018-19 | 68658.8 | 3540.3 | 72199.1 | |
| 2017-18 | 64914.8 | 13719.2 | 78634.0 | |
| 2016-17 | 53388.1 | 26574.1 | 79962.2 | |
| 2015-16 | 46642.7 | 23360.6 | 70003.3 | |
| 2014-15 | 43024.3 | 19606.4 | 62630.7 | |
| 2013-14 | 37304.9 | 19444.9 | 56749.8 | |
| 2012-13 | 35296.3 | 15306.4 | 50602.7 | |
| 2011-12 | 28679.7 | 13815.7 | 12665.7 | 55161.1 |
| 2010-11 | 23497.7 | 11198.3 | 11296.4 | 45992.4 |
| 2009-10 | 19637.8 | 10017.8 | 9857.0 | 39512.6 |
| 2008-09 | 17340.3 | 8438.1 | 8462.6 | 34241.0 |
| 2007-08 | 15594.9 | 1623.2 | 6807.7 | 24025.8 |
| 2006-07 | 13630.1 | 1331.6 | 6808.3 | 21770.0 |
| 2005-06 | 11964.0 | 2951.0 | 6450.0 | 21365.0 |
| 2004-05 | 10811.0 | 6657.0 | 5206.0 | 22674.0 |
| 2003-04 | 10138.2 | 4967.5 | 4189.9 | 19295.6 |
| 2002-03 | 8441.0 | 5106.0 | 3569.3 | 17116.3 |
| 2001-02 | 7644.4 | 5645.0 | 3671.4 | 16960.8 |
| 2000-01 | 6665.6 | 4161.4 | 2074.7 | 12901.7 |
| 1999-00 | 6153.1 | 4728.8 | 2098.7 | 12980.6 |
| 1998-99 | 5024.0 | 3862.2 | 1979.2 | 10865.4 |
| 1997-98 | 4853.9 | 3502.4 | 2003.9 | 10360.2 |
| 1996-97 | 4117.3 | 2755.9 | 1662.6 | 8535.8 |
| 1995-96 | 3726.3 | 1703.8 | 1507.7 | 6937.8 |
| 1990-91 | 1566.3 | 631.5 | 1061.8 | 3259.6 |
| 1985-86 | 835.5 | 322.0 | 395.7 | 1553.2 |
| 1980-81 | 356.3 | 154.5 | 239.6 | 750.4 |
| 1975-76 | 209.7 | 92.0 | 160.5 | 462.2 |
| 1970-71 | 107.7 | 63.2 | 60.5 | 231.4 |
| 1965-66 | 61.8 | 31.5 | 33.4 | 126.7 |
| 1960-61 | 29.9 | 16.9 | 8.4 | 55.2 |
| 1955-56 | 13.9 | 8.9 | 3.0 | 25.8 |
| 1950-51 | 12.5 | 0.1 | 12.6 |