What is the Bharat Series (BH Series) Vehicle Registration?
The Bharat Series (BH Series) was introduced by the Ministry of Road Transport and Highways (MoRTH) vide notification G.S.R. 594(E) under the Central Motor Vehicles (Twentieth Amendment) Rules, 2021. It creates an integrated, pan-India registration regime designed to eliminate the cumbersome requirement of re-registering vehicles when owners relocate across state lines.
Under Section 47 of the Motor Vehicles Act, 1988, a vehicle registered in one state is permitted to run in another state for up to 12 months. Beyond that period, the owner was historically required to obtain a No Objection Certificate (NOC) from the parent RTO, pay a fresh 15-year lifetime road tax in the new state, and apply for a tedious tax refund from the original registering authority—a process notorious for procedural delays and stuck capital.
A BH Series registration frees vehicle owners from state-level re-registration. The registration number remains permanently valid across all participating Indian States and Union Territories with no NOC or state tax transfer needed.
Official Statutory BH Road Tax Slabs Matrix
Under Rule 51B of the Central Motor Vehicles Rules, motor vehicle tax for BH series vehicles is calculated strictly on the invoice price excluding GST (Goods and Services Tax) and cess. Fuel types receive specific surcharges or rebates:
Vehicle Invoice Cost (Excl. GST)
Petrol / CNG / LPG
Diesel (+2% Surcharge)
Electric / EV (-2% Rebate)
Below ₹10 Lakh (< ₹10,00,000)
8% Base Rate
10% Effective Rate
6% Clean Rebate
₹10 Lakh to ₹20 Lakh (₹10L – ₹20L)
10% Base Rate
12% Effective Rate
8% Clean Rebate
Above ₹20 Lakh (> ₹20,00,000)
12% Base Rate
14% Effective Rate
10% Clean Rebate
Important MoRTH Clarification: Dealers often quote ex-showroom price inclusive of 28% GST and 1% to 22% compensation cess. To calculate BH tax, you must use the base invoice price before tax, which is typically 20% to 35% lower than the ex-showroom sticker price.
Biennial Formula & Step-by-Step Worked Example
Standard state road tax is collected as a 15-year lump sum. In contrast, BH series tax is collected for two years at a time (biennial) at a rate of 1.25 times the annualized 15-year base tax.
Worked Calculation: Petrol Vehicle with ₹14,00,000 Base Invoice Price
Step 5: Calculate 2-Year Biennial Road Tax (₹11,666.67 × 2 = Lifetime ÷ 6)₹ 23,333 Due at Delivery
Notice how (Lifetime Tax ÷ 15) × 2 × 1.25 mathematically simplifies directly to Lifetime Tax ÷ 6. This simple divisor allows you to quickly verify any dealer invoice calculation.
Who is Eligible for BH Series? (Form 60 Requirements)
BH Series registration is governed by strict eligibility criteria to prevent non-transferable vehicle owners from avoiding state road taxes:
Defence Personnel: Officers and enlisted personnel of the Indian Armed Forces (Army, Navy, Air Force) and affiliated paramilitary branches.
Central Government Employees: Personnel working across Union Ministries, departments, and Central Public Sector Undertakings (PSUs).
State Government Employees: Employees of State Government departments and state-owned enterprises whose roles involve inter-state assignments.
Private Sector Employees (Form 60 Route): Employees of private corporations or organisations that maintain registered offices or establishments in 4 or more States or Union Territories.
Form 60 Working Certificate Checklist for Private Employees
To apply, private sector employees must obtain a signed and stamped Form 60 (Working Certificate) from their employer HR or administrative department:
Company name, corporate identity number (CIN), and registered headquarters address.
Specific GSTINs (Goods and Services Tax Identification Numbers) and operational branch addresses in at least 4 Indian States/UTs.
Employee name, employee code/ID, official designation, and joining date.
Official declaration that the employee is subject to inter-state transfer as part of their employment terms.
Authorised HR signatory name, official seal, mobile number, and corporate email domain.
BH Series vs State RTO Road Tax: Side-by-Side Comparison
Key Parameter
BH Series Registration
Standard State RTO Registration
Upfront Payment at Showroom
2 Years Only (~₹20K–₹45K)
15 Years Lump Sum (~₹1.2L–₹3L)
Inter-State Relocation
Seamless • No NOC required
NOC required within 12 months
Tax Refund on Transfer
Not applicable • Zero stuck money
Requires complex RTO refund claim
Total 15-Year Tax Paid
1.25× base rate over 15 years
Standard state statutory rate
Resale to General Buyer
Requires conversion if buyer is ineligible
Direct ownership transfer at local RTO
How to Pay BH Road Tax Online on Parivahan Sewa
When your 2-year road tax validity approaches expiration, you do not need to visit an RTO. Renewals are processed completely online through the Ministry’s central portal:
Visit the official Parivahan Sewa portal at parivahan.gov.in.
Under the menu, click on Online Services and select Vehicle Related Services.
Select your state or choose the Central / BH Series portal.
Enter your complete vehicle registration number (e.g. 24 BH 1234 AA) and the last 5 digits of your chassis number.
Click on Pay Your Tax. The portal will automatically display the statutory 2-year tax amount calculated via Rule 51B.
Verify your current employer status or upload an updated Form 60 if prompted.
Complete payment via UPI, Debit Card, Credit Card, or Net Banking.
Download and print the official Motor Vehicle Tax Receipt and retain a copy in your vehicle’s DigiLocker or mParivahan app.
Frequently Asked Questions about BH Series Road Tax
What is the statutory formula for BH Series road tax calculation?▾
Under Rule 51B of Central Motor Vehicles (Twentieth Amendment) Rules, 2021, BH road tax is calculated on the vehicle invoice price excluding GST. The annual tax is (Lifetime Tax ÷ 15) × 1.25. Because tax is paid biennially (for 2 years at a time), the biennial tax payable is exactly Lifetime Tax ÷ 6.
Is BH series road tax calculated on ex-showroom or on-road price?▾
BH series road tax is calculated strictly on the vehicle invoice cost excluding GST and compensation cess. It is never calculated on the on-road price or the post-tax ex-showroom quote.
Can an existing state vehicle (e.g. DL, MH, KA) be converted to BH series?▾
Yes. Under MoRTH notifications, vehicles currently registered with regular state registration marks can be converted to BH series marks upon submission of Form 60, provided the vehicle owner meets the eligibility criteria and pays the applicable BH tax.
What happens if I change companies after getting BH series registration?▾
If you transition to another company that also has offices in 4+ states or is a government department, you simply submit the new Form 60 at the time of your next 2-year tax renewal. If your new employer is not eligible, you may be required to pay prorated state road tax and convert to a standard state registration number.
What happens after 14 years of BH series registration?▾
For the first 14 years, BH tax is paid every 2 years across 7 payment cycles. From the 15th year onwards, road tax is payable annually at (Lifetime Tax ÷ 15) × 1.25 = Lifetime Tax ÷ 12 per year, aligned with annual vehicle fitness inspection regulations.
