Toll Tax Exemption List 2020 PDF

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Toll Tax Exemption List 2020

Clarification on extant rules/guidelines on reported exemptions from payment of User Fee (Toll) at Fee (Toll) plazas

On the above issue, the following is clarified based on extant Rules notified by the Government of India concerning User Fee (Toll) collection on National Highways:

  • The User Fee (Toll) at a Fee (Toll) plaza is collected from users of NH Section on crossing the fee plaza. The User Fee rates at a particular plaza are governed by the applicable NH Fee Rules notified by the Government of India and the stipulations of the concession agreement with respect to the particular fee plaza, in case BOT (Toll) projects.
  • Ministry of Road Transport and Highways vide National Highways Fee (Determination of Rates and Collection) Rules 2008 sub-rule 11 as amended vide notification dated 03.12.2010 and 08.06.2016 has notified the list of vehicles exempted from payment of User Fee (list of such vehicles is enclosed).
  • As may be seen from the above rule position, there is no exemption from payment of user fee (toll) for the advocates. As such, it is clarified that there is no provision of exemption to User Fee to any road user except that provided in the extant NH Fee Rules.

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