BH series registration suits salaried luxury car buyers who are likely to move states, and it’s a good deal mainly in high-tax states such as Karnataka or Tamil Nadu. You pay tax every two years instead of one large sum upfront, and you don’t need a new number after moving. It’s open to government and defence staff, PSU employees, and private employees whose company has offices in at least four states or UTs. It isn’t always cheaper, though. On a Rs 1.95 crore petrol BMW it costs about Rs 21 lakh over 15 years, more than Delhi’s one-time tax of about Rs 19.5 lakh. On many luxury EVs, regular registration can win outright.
BH series vs regular registration at a glance
| BH series | Regular state registration | |
| Who can get it | Eligible employees only | Anyone |
| Tax payment | Every two years, or multiples of two | Usually one lump sum |
| Tax base | Invoice price excluding GST | Set by state, often the ex-showroom price |
| Moving states | No new number needed | New number if kept in the new state over 12 months |
| Number format | YY BH #### XX, random | State format, with fancy numbers available |
| Choice of number | Not available | Available |
| Selling to any buyer | Ineligible buyer moves to regular registration | Normal transfer |
Who is eligible for BH series registration?
The scheme is voluntary, and Autocar India lists these eligible owners: defence personnel, central and state government employees, employees of central and state PSUs, and private-sector employees whose organisation has offices in at least four states or UTs. It covers fully built, non-transport cars. Private employees need a working certificate in Form 60 from the employer. Government staff can use an official ID card or a service certificate.
The catch for this market is that the list is about employees. Many luxury car buyers in India run their own businesses, and on our reading of the rules a self-employed owner isn’t covered, however many states the business operates in. If you’re a promoter drawing a salary from your own company, ask your RTO before you plan around it, because the authority verifies each application.
Karnataka tried to keep private employees out in its first phase. The High Court quashed that decision, and a Division Bench dismissed the state’s appeal in July 2023.
BH series tax rates
These rates are charged on the invoice price before GST, according to Autocar India’s guide of 31 October 2026.
| Invoice price | Petrol, CNG, hybrid | Diesel | EV |
| Below Rs 10 lakh | 8% | 10% | 6% |
| Rs 10 lakh to Rs 20 lakh | 10% | 12% | 8% |
| Above Rs 20 lakh | 12% | 14% | 10% |
Autocar gives the two-year formula as invoice price x rate x 1.25 / 15 x 2. That 1.25 is a 25 percent surcharge, so a 12 percent car effectively pays 15 percent across 15 years. From the 14th year, tax becomes annual at half the two-year amount. Pay more than seven days late and it’s Rs 100 a day.
Pre-GST pricing is where a luxury car does well. At the 40 percent GST rate, a large part of the sticker price falls outside the BH tax base. Many states tax the ex-showroom price instead, GST included.
Worked example: BMW 740 M Sport
The 740 M Sport costs Rs 1.95 crore ex-showroom. Taking out 40 percent GST gives an estimated invoice price of about Rs 1.39 crore. Your actual invoice will differ a little, so treat this as a comparison.
BH series on that car comes to about Rs 2.79 lakh every two years, or about Rs 20.9 lakh over 15 years.
| Registered in | Regular road tax, one time (approx.) | BH total over 15 years | BH saves or costs |
| Delhi | Rs 19.5 lakh | Rs 20.9 lakh | Costs Rs 1.4 lakh more |
| Maharashtra | Rs 25.4 lakh | Rs 20.9 lakh | Saves Rs 4.5 lakh |
| Karnataka | Rs 39 lakh | Rs 20.9 lakh | Saves Rs 18 lakh |
| Tamil Nadu | Rs 39 lakh | Rs 20.9 lakh | Saves Rs 18 lakh |
Regular figures are our estimates, using published rates on the ex-showroom price. See our luxury car registration guide for how they’re built.
That table understates the case for many owners, because few buyers keep a Rs 2 crore car for 15 years. Sell after six years and you’ve paid three instalments, about Rs 8.4 lakh, while one-time tax on a regular car has already gone out in full on day one. Even in Delhi, where BH loses over 15 years, the short-term owner comes out well ahead on cash.
Worked example: why EV buyers should run the numbers
BMW’s i5 eDrive35L M Sport costs Rs 79.6 lakh ex-showroom, and EVs carry 5 percent GST, so the estimated invoice price is about Rs 75.8 lakh. BH at 10 percent plus the surcharge comes to about Rs 9.5 lakh over 15 years, or about Rs 1.26 lakh every two years.
Compare that with Karnataka’s 10 percent EV tax on the ex-showroom price, about Rs 8 lakh before any cess. Autocar India also reported in 2025 that EVs kept their tax and registration benefits in Maharashtra, so a regular registration there may cost nothing in road tax. Confirm the current position with your RTO. For a Mumbai EV buyer who is staying put, BH looks like a poor choice. If you expect to relocate, the calculation changes, because a state’s EV exemption doesn’t follow you to the next one.
The Kerala ruling: is the BH tax rate guaranteed?
No. In a decision reported in January 2025, the Kerala High Court (Justice D K Singh) ruled in Harish Kumar KP v Union of India that the state’s own Motor Vehicles Taxation Act applies to BH vehicles registered there. Authorities were told to register the petitioners’ vehicles and collect tax under state law. So in Kerala, don’t assume you’ll pay the central rates. This is a High Court ruling in one state and we found no Supreme Court decision settling it, but tax is a state subject, and other states could take the same line. Ask your RTO which rate it’s applying before you book the car around a saving.
Selling a BH series car, and what happens when you change jobs
Resale. A December 2022 amendment allows a BH car to be transferred to a person who isn’t eligible, Free Press Journal reported. Autocar India’s guide explains what that means: an eligible buyer can keep the BH registration, while an ineligible buyer has to move the car to a regular registration and pay tax under state rules. That matters on a luxury car, because many used-car buyers will be self-employed. They’ll want a price that reflects the tax they have to pay, and you should expect that to come up in negotiation.
Job change. If you move to an employer without four-state offices, Autocar India says the car stays on the BH series for the period you’ve already paid tax for. After that, ask your RTO how to move it to a regular registration. Keep this in mind if your career might take you to a smaller company.
Fancy numbers. You get a random number. If a specific number matters to you, BH isn’t the route.
Delhi-NCR diesels. Autocar notes that a diesel there has a 10-year registration limit, so owners pay for only 10 years. It’s another reason to check the rules for your city.
Can you convert an existing car to BH series?
Yes, since the December 2022 amendment, on payment of the required tax. You submit Form 27A, the current RC and employment papers, and sort out any loan or hypothecation first, according to Autocar India. Our advice is to be careful with any car on which you’ve already paid lifetime tax. Getting that money back isn’t guaranteed. Legal site eVaakil cites a West Bengal notification that allows conversion but disallows refunds of residual tax. Check your own state’s position in writing first.
Our verdict: who should choose which
- Choose BH if you’re an eligible salaried buyer, you live in a high-tax state, and you expect to move or to sell the car within about eight years.
- Think hard if you’re in Delhi or Haryana and plan to stay. The upfront saving is real, but the total saving disappears if you keep the car for the long term.
- Stick to regular registration if you’re buying an EV in a low-tax or exempt state, you want a fancy number, or you’re self-employed and can’t qualify.
- In Kerala, assume state tax applies until your RTO tells you otherwise.
Compare both on paper before you sign. Our on-road price calculator and on-road price guide help with the regular side. You can browse new BMW models and ask your dealer for both quotes. If you’re looking at a BH car among pre-owned luxury car listings, ask the seller for tax receipts and how far the tax is paid up, and check with your RTO what you’d owe.
FAQ: BH series registration for luxury cars
Who is eligible for a BH series number plate?
Defence personnel, central and state government employees, employees of central and state PSUs, and private-sector employees whose company has offices in at least four states or UTs. Private employees need a Form 60 working certificate. Having the right employer makes you eligible to apply, and the registering authority still verifies your application.
Is BH series cheaper than regular registration?
It depends on your state and how long you keep the car. On a Rs 1.95 crore petrol car, we estimate BH at about Rs 21 lakh over 15 years, against about Rs 39 lakh in Karnataka and about Rs 19.5 lakh in Delhi. BH also spreads the payment across two-year instalments.
How is BH series road tax calculated?
Tax is based on the invoice price excluding GST. Cars above Rs 20 lakh pay 12 percent for petrol, CNG and hybrid, 14 percent for diesel and 10 percent for EVs. Autocar India’s two-year formula is invoice price x rate x 1.25 / 15 x 2.
Can a BH series car be sold to anyone?
Yes. An eligible buyer can keep the BH registration. An ineligible buyer must move the car to a regular registration and pay tax under state rules, according to Autocar India. Expect this to affect negotiation, especially on a luxury car.
Can a self-employed person get a BH number plate?
The eligible groups listed are employees of government, PSUs and private organisations with offices in four or more states, plus defence personnel. On our reading, a self-employed owner isn’t covered. If you draw a salary from your own company, confirm with your RTO before you plan around BH.
Can I get a fancy number under BH series?
No. BH numbers follow the format YY BH #### XX and are generated randomly, so you can’t choose one the way you can under regular registration. If a specific number matters, a regular state registration is the route.
