100% Exemption of Motor Vehicle Tax in Respect of All Battery Operated Vehicles (Electric Vehicles) for the Certain Period under the Tamil Nadu Motor Vehicles Taxation Act, 1974
The Tamil Nadu Home Department (Transport-I), through G.O. Ms No.445 dated 2 November 2020, exempted all battery operated transport and non-transport vehicles from motor vehicle tax from 3 November 2020 to 31 December 2022. The notification superseded Home Department Notification No. II(2)/HO/445/2008 dated 1 October 2008.
What the notification did
The Tamil Nadu Home Department (Transport-I), through G.O. Ms No.445 dated 2 November 2020, granted a complete motor vehicle tax exemption for all battery operated vehicles, also described as electric vehicles. The exemption applied for the period beginning on 3 November 2020 and ending on 31 December 2022.
The notification was issued under the Tamil Nadu Motor Vehicles Taxation Act, 1974. It superseded Home Department Notification No. II(2)/HO/445/2008, which had been published in the Tamil Nadu Government Gazette dated 1 October 2008.
Vehicles covered
G.O. Ms No.445 covered both major vehicle-use categories identified in the notification:
- Battery operated transport vehicles.
- Battery operated non-transport vehicles.
- Electric vehicles falling within the applicable meaning of a battery operated vehicle.
For this exemption, the expression “battery operated vehicle” had the meaning assigned to it in the Central Motor Vehicles Rules, 1989.
Tax treatment and period
The exemption concerned motor vehicle tax payable under the Tamil Nadu Motor Vehicles Taxation Act, 1974. Its key terms were:
- The exemption was 100 per cent.
- It began on 3 November 2020.
- It continued until 31 December 2022.
- It applied to both transport and non-transport battery operated vehicles.
The notification does not state that the exemption continued after 31 December 2022.
Who may be affected
G.O. Ms No.445 was relevant to owners and operators of qualifying battery operated vehicles in Tamil Nadu during the stated exemption period. Transport businesses using electric vehicles and individuals owning non-transport electric vehicles were both within its stated coverage.
The notification deals only with motor vehicle tax. It contains no provision about land ownership, property registration, planning permission, land use, development controls or building approval. A property buyer or landowner would therefore be affected only if they separately owned or operated a qualifying battery operated vehicle during the stated period.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Were private electric vehicles covered by the tax exemption?
Yes. G.O. Ms No.445 covered battery operated non-transport vehicles as well as transport vehicles.
How long did the motor vehicle tax exemption apply?
The exemption applied from 3 November 2020 to 31 December 2022. The notification does not state that it continued after that date.
Was the exemption complete or only partial?
It was a 100 per cent exemption from motor vehicle tax under the Tamil Nadu Motor Vehicles Taxation Act, 1974.
Does this notification affect land or property transactions?
The notification contains no provisions about land or property. It concerns motor vehicle tax for battery operated transport and non-transport vehicles.
