toll tax exemption for defence

Finally Toll Tax Exempted for Defence Personnel : Clarification by Ministry of Road Transportation and Highways

Toll Tax is exempted for defence personnel or not is a matter of controversy till date. Some tol operators allowed us to avail the free movement and some are not agreed. You must heard somewhere that defence personnel are exempted from paying toll tax but in practical you have not been allowed to proceed in private vehicles without paying toll tax many times at the toll plazas even when you are ready to show your Identity Card. But the reality is different. The matter was written to the competent authority for clarification. The clarifications of various authority is described here.

It has been ensured from the trusted source that the case for exemption
of defence personnel from toll was taken up through PPOC by IAF ADG (SM), HQ MoD (Army) informed that the interaction with MoS, MoRTH has taken place on the matter related to exemption of toll tax for defence personnel and the necessary instructions would be issued in line with Indian Toll (Army & Air Force) Act, 1901.

The provisions of the Indian Toll (Army & Air Force) Act. 1901 would continue to be extended to all defence personnel travelling in private vehicles on production of their Identity Cards at the Toll Plazas. Necessary directions as regard to exemption of Toll Tax for defence personnel have been issued vide letter dated 29 Aug 2022 issued by Air HQ. However , the issuance of the letter by MoRTH is still Awaited and expected to be received soon.


s per rules User fee exemption on the NH fee plaza is available to defence personnel as per Rule 11 Sub Rule b(i) of the National Highways Fee (Determination of Rates and Collection) Rules, 2008 as amended. Further, Ministry of Road, Transport and Highways vide their OM dated June 17, 2014 which has clarified that exemption under Indian Toll (Army and Air Force) Act, 1901. As per this act, the exemption is available only to the persons who are ‘on duty’ and does definitely not for retired personnel. However the exemption is available only on production of pass as specified in the Indian Toll (Army and Air Force) Rules, 1942. The Defence HQ (AHQ) has also cleared that Armed Forces people only on official duties in official vehicles are exempted from paying toll tax.

SPARSH Smart Card will be issued to all Defence Pensioners

Latest Rules and Regulations of Toll Tax exemption for Army Navy Air Force personnel

It has been interpreted in another way by the experts of defence matters that Section 3(a) and 3(b) is sufficient to determine the eligibility to get exemption from paying toll tax. The provision exist in para 3(a) of the Indian Tolls (Army & Air Force) Act, 1901, provides toll exemption to all personnel of the Regular Forces without the requirement of being on duty whereas Section 3 (b) provides toll exemption to TA & NCC personnel when on duty. The requirement of Duty may not be applicable to personnel of the regular forces but only applicable to TA and NCC. This was also clarified by the MoRTH and Law Ministry on 12th November, 2003.


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