CarArth

BH Number Plate in India (2026): Eligibility, Tax Formula, Documents & Transfer

BH number plate eligibility, Form 60, 2026 tax formula, two-year payments, relocation, resale and regular-registration conversion explained from MoRTH rules.

Short answer: The Bharat (BH) series is an optional registration mark for eligible owners of private, non-transport vehicles. It is designed to avoid assigning a new registration mark when the owner moves from one State or Union Territory to another. It does not make every car eligible, and it does not mean road tax disappears.

What is a BH number plate?

A BH registration mark follows the format YY BH #### XX: the last two digits of the year of registration, the letters BH, four randomly generated numerals and two letters. The mark is generated through the portal after the registering authority verifies the applicant's eligibility. The original MoRTH notification introduced the facility from 15 September 2021.

For a regular registration, a vehicle kept in another State for more than the permitted period can require a new registration mark and related tax/NOC steps. A BH vehicle does not require a new registration mark merely because the owner relocates. The owner must still keep the registration, insurance, tax and address records current.

Who is eligible for BH registration?

The facility is voluntary and applies to employees in the categories specified by the Central Motor Vehicles Rules:

  • Defence personnel.
  • Central Government employees.
  • State Government employees.
  • Employees of Central or State Public Sector Undertakings.
  • Employees of a private-sector company or organisation that has offices in four or more States or Union Territories.

A freelancer, consultant or founder is not eligible merely because the work involves travel. For a private-sector applicant, the employer and its four-State/UT office footprint must be evidenced in the prescribed working certificate.

Documents: Form 60, identity card and service certificate

For a private-sector applicant, the key eligibility evidence is the employer's Form 60 Working Certificate. The certificate states that the applicant works for the organisation and that it has offices in four or more States/UTs. Do not treat Form 60 as a generic GST-document bundle: the registering authority verifies the prescribed certificate and supporting evidence.

Government applicants can use an official identity card. The 2022 amendment also allows a Government employee to use a Service Certificate. For a regular-series vehicle later converted to BH, the prescribed application is Form 27A; the application includes the existing RC and the working certificate, official identity card or Service Certificate as applicable. If the vehicle is financed, check the hypothecation and financier-consent requirements before applying.

How BH road tax is calculated

BH tax is a payment schedule, not a blanket tax saving. Rule 51B bases the calculation on the vehicle's invoice price excluding GST and uses these slab rates:

Invoice price excluding GST Base rate Diesel Electric Below ₹10 lakh 8% Base rate + 2 percentage points Base rate − 2 percentage points ₹10 lakh to ₹20 lakh 10% Base rate + 2 percentage points Base rate − 2 percentage points Above ₹20 lakh 12% Base rate + 2 percentage points Base rate − 2 percentage points

For the first fourteen years, tax is levied through the portal for two years or a multiple of two. In plain language, the portal annualises the applicable slab amount over the normal 15-year period, applies the notified 1.25 factor and charges the selected two-year block, rounded as prescribed. Use the amount generated by the current Vahan transaction as the payable figure; do not rely on a dealer's handwritten estimate.

After the fourteenth year, the rule provides for annual tax at half the amount used for the earlier two-year levy. If a payment is late, the 2021 notification says that, after seven days from the due date, an additional fee of ₹100 per day is levied for delayed road-tax payment.

What does BH change when you move States?

The main benefit is administrative continuity: a BH vehicle does not need a new registration mark simply because the owner shifts States/UTs. If the vehicle is kept in a different State from the one in which it was earlier registered, the owner must intimate the registering authority of the place of residence electronically in Form 33 within 30 days. BH removes the re-registration trigger; it does not remove every ownership, address, insurance or tax obligation.

Can a BH vehicle be sold?

Yes. The 2022 amendment facilitated transfer of ownership to both BH-eligible and BH-ineligible buyers. If the buyer is eligible, the vehicle can continue in BH series while the buyer remains eligible. If the buyer is not eligible, the vehicle becomes liable for assignment of a regular State/UT registration mark and for motor-vehicle tax under that State/UT's taxation rules. That conversion and tax exposure are the practical resale friction; a blanket claim that BH vehicles cannot be sold is wrong.

If a BH owner later stops meeting the eligibility condition, the vehicle can continue in BH series for the remaining period for which tax has already been paid, subject to the applicable rules. A regular-series vehicle can also be converted to BH when its owner becomes eligible, using Form 27A and paying the requisite tax.

Is BH registration right for you?

BH may suit you when… Standard registration may suit you when… You are eligible and expect work-related moves across States/UTs. You are not in an eligible category. You value lower upfront cash outflow and can track recurring tax due dates. You prefer one familiar State-registration workflow and do not expect to relocate. You understand the future buyer may need a regular-series conversion. You want the broadest resale pool with no BH eligibility question.

Before paying, ask the dealer or registering authority for the Vahan-generated tax calculation, confirm the exact eligibility document, check the current application route at the place of residence or work, and record the next tax due date.

Official sources and last checked

Last checked: 18 September 2026. State implementation, portal availability and payable tax can change; confirm the current Vahan result and registering-authority instructions before payment.