BH Series Rules & Official Sources
This BH Series Rules page summarises the official inputs used by FMtak and links to the primary MoRTH notifications behind the calculators. It is designed as a rule reference, not a substitute for the current government portal.
BH motor vehicle tax slabs
| Invoice price excluding GST | Base rate | Diesel | Electric vehicle |
|---|---|---|---|
| Below ₹10 lakh | 8% | 10% | 6% |
| ₹10 lakh to ₹20 lakh | 10% | 12% | 8% |
| Above ₹20 lakh | 12% | 14% | 10% |
Two-year tax formula
FMtak uses the invoice price excluding GST, applies the fuel adjustment and rounds the computed two-year amount upward to the next integer for display.
Payment period and post-14-year treatment
For the initial period, tax is levied for two years or in multiples of two years. After the fourteenth year, the notified framework provides for annual payment based on half of the two-year tax calculated under the rule.
Eligibility categories
The BH framework covers specified defence, Central/State Government and public-sector categories, as well as eligible private-sector employees. The private-sector route uses an employer office-presence condition and the prescribed Working Certificate.
Existing regular-series vehicles
The 2022 amendment added a route for an eligible owner of a vehicle already registered in a regular State/UT series to apply for a BH registration mark using Form 27A, subject to the prescribed documents, finance declarations where applicable and tax payment.
2024 implementation advisory
MoRTH issued a March 2024 advisory to States/UTs regarding implementation of the CMVR provisions for assigning BH registration marks to vehicles registered in regular series. This reinforces the importance of using the amended framework rather than relying only on the original 2021 notification.
Primary official references
- G.S.R. 594(E), 26 August 2021 – original BH Series rules
- G.S.R. 879(E), 14 December 2022 – BH amendment, Form 27A and updated Form 60
- MoRTH advisory dated 18 March 2024 – regular-series to BH implementation
- Parivahan – current vehicle-registration services
Rule source reviewed: 30 September 2026. Primary references: MoRTH G.S.R. 594(E), 26 Aug 2021, MoRTH 2022 amendment and the current Parivahan portal. Final payable tax and eligibility are determined by the government system/registering authority.
Frequently Asked Questions
When was BH Series introduced?
The BH Series registration framework was introduced through MoRTH notification G.S.R. 594(E) dated 26 August 2021.
Have the BH Series rules been amended?
Yes. Later amendments added and clarified provisions, including a route for eligible owners to convert regular registrations to BH Series.
What sources does FMtak use?
FMtak links to the relevant MoRTH Gazette notifications and directs users to Parivahan for current portal implementation.