There is a widespread belief that Indian Army personnel are fully exempt from paying toll tax on national highways. However, the reality is more nuanced.
Under the Indian Tolls (Army and Air Force) Act, 1901, soldiers are exempt from toll tax only when on duty and travelling in a government vehicle. In such cases, they must present a valid Army ID card, duty orders or transit pass and a unit authorisation letter.
This exemption does not apply to soldiers travelling for personal reasons or in private vehicles, even if they show their Army ID. The National Highways Fee (Determination of Rates and Collection) Rules, 2008, clarify that personal vehicles are not exempt, and retired personnel are also not eligible for toll waivers.
The National Highways Authority of India (NHAI) manages the toll system and enforces all related policies and exemptions.
So, while serving personnel on official duty can bypass tolls, others must pay toll tax like regular citizens, correcting a common misconception.
