Executive Summary:
This document is a statement by the Minister of Road Transport and Highways in response to questions regarding toll tax exemptions for agricultural vehicles, specifically tractors and combine harvesters. It clarifies the implementation of Gazette Notification G.S.R. 248(E) dated March 14, 2017, which exempts these vehicles from user fees on National Highways. The statement addresses concerns about inconsistent implementation and outlines measures to ensure compliance and transparency.
Key Points / Main Content:
Toll Tax Exemption:
* Gazette Notification G.S.R. 248(E) dated March 14, 2017, exempts tractors and combine harvesters from user fees at toll plazas on National Highways by substituting "Tractors" with "Tractors, combine harvesters".
* Tractors were already exempted as per the provisions of NH Fee Rule.
Implementation Status:
* The amendment is implemented at all Public Funded fee Plazas and BOT (Build-Operate-Transfer) fee plazas where the bid due date was after March 14, 2017.
* User fees are collected at other BOT fee plazas based on their respective Concession Agreements, the applicable Fee Gazette Notifications, and the National Highways Fee Determination of Rates and Collection Rules, 2008, at the time the concession was awarded.
Compliance and Monitoring:
* Electronic toll collection ensures the correct rate is automatically levied via FASTag.
* The Toll Management and Control Centre (TMCC) portal monitors real-time transaction details to identify discrepancies and lane operation issues.
Resolution of Wrong Deductions:
* Rule 13 of the National Highways Determination of Rates and Collection Rules 2008, provides a mechanism for authorized officers to assess and recover excess fees collected, along with an additional penalty of 25% of the excess fee.
Impact Analysis:
Toll Operators:
* Impact: Required to comply with the March 14, 2017, notification for applicable toll plazas. May be subject to audits and penalties for non-compliance or incorrect fee collection.
* Action Required: Implement the exemption for tractors and combine harvesters where applicable. Ensure toll collection systems are updated and monitored for accuracy.
Combine Harvester/Tractor Owners/Drivers:
* Impact: Exempt from paying toll tax at applicable toll plazas on National Highways.
* Action Required: Ensure FASTag is properly configured and monitor transactions to verify correct toll deductions. Report any discrepancies for resolution.
National Highways Authority of India (NHAI) / Indian Highway Management Company Limited (IHMCL):
* Impact: Responsible for monitoring compliance, managing the TMCC portal, and resolving discrepancies.
* Action Required: Maintain and enhance the TMCC portal, investigate and resolve wrong deduction cases, and enforce compliance with the toll exemption policy.
Central Government/Executing Authority:
* Impact: Responsible for overseeing compliance and authorizing officers to assess and recover excess fees.
* Action Required: Ensure that authorized officers are appointed and trained to handle wrong deduction cases and enforce compliance with the toll exemption policy.
Key Entities Referenced
Ministry of Road Transport and Highways: The government ministry responsible for road transport and highways.
SHRI GURJEET SINGH AUJLA: Member of Lok Sabha who asked the starred question regarding toll tax exemptions.
SHRI NITIN JAIRAM GADKARI: The Minister of Road Transport and Highways who answered the question.
National Highways Fee Determination of Rates and Collection Rules, 2008: The rules governing the determination of rates and collection of fees on National Highways.
Gazette Notification no. G.S.R 248E dated 14th March, 2017: The notification that amends the National Highways Fee Determination of Rates and Collection Rules, 2008 exempting tractors and combine harvesters from user fee payment.
National Highways Authority of India (NHAI): An autonomous agency of the Government of India responsible for the development, maintenance and management of National Highways.
Indian Highway Management Company Limited (IHMCL): A company involved in highway management.
FASTag: An electronic toll collection system in India, operated by the National Highway Authority of India (NHAI).
GOVERNMENT OF INDIA
MINISTRY OF ROAD TRANSPORT AND HIGHWAYS
LOK SABHA
STARRED QUESTION NO. 409
ANSWERED ON 21ST AUGUST, 2025
TOLL TAX EXEMPTIONS
*409. SHRI GURJEET SINGH AUJLA:
Will the Minister of ROAD TRANSPORT AND HIGHWAYS
सड़क परिवहन औि िाजमार्ग मंत्री
be pleased to state:
(a) whether the Ministry had issued a notification exempting all
agriculture vehicles including tractor and combine harvesters from toll
tax payment at toll plazas across the country and if so, the details
thereof;
(b) whether a number of toll operators still continue to collect toll tax
from combine harvester owners/drivers;
(c) if so, the reasons for the notification not being implemented uniformly
across all toll plazas in the country; and
(d) the steps taken/proposed to be taken by the Government to ensure
strict compliance of the said notification?
ANSWER
THE MINISTER OF ROAD TRANSPORT AND HIGHWAYS
(SHRI NITIN JAIRAM GADKARI)
(a) to (d) A Statement is laid on the Table of the House.STATEMENT
STATEMENT REFERRED TO IN REPLY TO PARTS (a) TO (d) OF LOK
SABHA STARRED QUESTION NO. 409 FOR ANSWER ON 21.08.2025
ASKED BY SHRI GURJEET SINGH AUJLA REGARDING TOLL TAX
EXEMPTIONS.
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(a) The Government issued Gazette Notification no. G.S.R 248(E) dated
14th March, 2017 to amend the National Highways Fee (Determination of
Rates and Collection) Rules, 2008 exempting tractors and combine
harvesters from user fee payment at fee plazas on National Highways.
Tractors were already exempted as per the provisions of NH Fee Rule. In
the said Gazette Notification, the word “Tractors” has been substituted
with the word “Tractors, combine harvesters.”
(b) to (c) The amendment notification dated 14th March, 2017 is complied
with at all Public Funded fee Plazas and BOT (Build-Operate-Transfer) fee
plazas where the bid due date was after the notification dated 14th
March, 2017. For other BOT (Build-Operate-Transfer) fee plazas, user fee
is collected as per the respective Concession Agreements in accordance
with the then applicable Fee Gazette Notifications read with National
Highways Fee (Determination of Rates and Collection) Rules, 2008 at the
time of award of the concession.
(d) Electronic mode of collection of user fee is implemented at all fee
plazas of NH which ensures that only the rate applicable for the
particular category of vehicle is levied from the FASTag account of the
road user automatically while crossing the Fee Plaza.
To ensure transparency, Toll Management and Control Centre (TMCC)
portal has been developed by National Highways Authority of India
(NHAI)/ Indian Highway Management Company Limited (IHMCL) to
monitor the real time transaction details of fee plazas to identify and sort
out any discrepancies and to monitor lane operations continuously.
In case of wrong deduction cases, as per Rule 13 of National
Highways (Determination of Rates and Collection) Rules 2008, an officer
authorized by the Central Government or by the executing authority, as
the case may be, may assess the excess fee collected, if any, by the
executing authority or the concessionaire, as the case may be, and
recover the same from such authority or concessionaire, along with an
additional sum equal to twenty-five per cent of the excess fee collected.
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