Reduced compensation cess for leasing of motor vehicles purchased before July 2017 applies temporarily under amended rates. Insertion of entry 2A in Notification No. 2/2017 provides that leasing of motor vehicles purchased and leased prior to 1st July 2017 (Chapter 99) shall attract 65 percent of the rate of cess as applicable on supply of similar goods involving transfer of title in goods; this reduced cess entry shall not apply on or after 1st day of July, 2020.