Reduced SGST rate for motor vehicles applies to specified pre GST purchases and supplies under defined conditions. Prescribes a reduced state GST rate for intra State supplies of motor vehicles (Chapter 87), fixing the state tax at sixty five percent of the rate otherwise applicable under the earlier notification, subject to annexed conditions. Concessional treatment applies where the vehicle was purchased by the lessor before the GST effective date and leased before that date, or where a registered supplier purchased the vehicle before that date and did not avail input tax credit of central excise, VAT or other taxes. The notification adopts First Schedule interpretation rules and contains a sunset provision.