Reduced union territory GST on leased motor vehicles applies when vehicles were purchased and leased before GST implementation. UTGST on motor vehicles supplied on lease prior to 1 July 2017 is fixed at sixty five percent of the union territory tax otherwise applicable, subject to conditions: the vehicle must have been purchased and leased before 1 July 2017; the supplier must be registered and must not have availed input tax credit of central excise, VAT or other taxes on the vehicle.