Other State Contract Carriage Tax
Calculate quarterly motor vehicle tax for contract carriages registered outside Kerala operating under Section 88(9) special permits — with full seat-type sub-category selection.
Vehicle Details
Configure parameters for tax computation under Section 88(9) special permits.
Awaiting Specifications
Select the seat type sub-category, rate version, and enter the number of seats on the left to calculate tax.
Statutory Rate Reference — Other State Contract Carriage (Section 88(9) Special Permit)
| Sl. No. | Seat Type | Rate (w.e.f. 01/04/2018) | Rate (w.e.f. 01/04/2025) |
|---|---|---|---|
| 7(ii)(a) | Ordinary Seat | ₹2,250 | ₹2,500 |
| 7(ii)(b) | Push Back Seat | ₹3,000 | ₹2,500 |
| 7(ii)(c) | Sleeper Berth | ₹4,000 | ₹4,000 |
* Rates are per seat per quarter. Minimum 6 seats applicable for all sub-categories.
Rate Revision Timeline
Track changes to the per-seat quarterly tax rates across revision dates.
WEF 01/04/2018
Ordinary ₹2,250 · Push Back ₹3,000 · Sleeper ₹4,000
SupersededWEF 01/04/2025
Ordinary ₹2,500 · Push Back ₹2,500 · Sleeper ₹4,000
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Open calculatorFrequently Asked Questions
Common queries about other-state contract carriage taxation in Kerala.
Operators of contract carriages registered in states other than Kerala that enter and operate in Kerala under Section 88(9) special permits are liable to pay this quarterly tax.
The minimum seating capacity applicable for all sub-categories (Ordinary, Push Back, and Sleeper) in this section is 6 seats.
The rate for Push Back Seat was reduced from ₹3,000 to ₹2,500 per seat per quarter. The Ordinary seat rate increased from ₹2,250 to ₹2,500. The Sleeper Berth rate of ₹4,000 per seat per quarter remained unchanged.
The tax is computed as: Rate per seat (based on seat type and applicable rate version) × Number of seats. This gives the quarterly tax. For other periods, a multiplier applies: Half-Yearly = ×2, Annual = ×4.