Reduced IGST rate on leased motor vehicles purchased and leased before GST commencement, subject to purchase and input credit conditions. Notification reduces IGST on inter state supplies of motor vehicles leased where the vehicle was purchased and supplied on lease before the GST effective date, by prescribing a reduced rate as a proportion of the otherwise applicable IGST and making it subject to conditions. Condition 1 requires purchase by the lessor prior to the GST effective date and supply on lease before that date. Condition 2 requires the supplier to be registered, to have purchased the vehicle before the GST effective date and not to have availed input tax credit of central excise, VAT or other taxes on that vehicle. The notification contains a sunset provision and adopts Customs Tariff interpretation rules.