State tax on motor vehicles applies at specified reduced rate, conditioned on purchase timing and input-tax-credit status. Notification under Section 9(1) of the Haryana GST Act fixes State tax on Motor Vehicles (Chapter 87) at 65% of the State tax otherwise applicable under Notification No. 35/ST 2, subject to annexure conditions: (a) vehicles purchased by a lessor prior to 1st July, 2017 and leased before that date; and (b) supplier supplied vehicles purchased prior to 1st July, 2017 where the supplier is registered and has not availed input tax credit of central excise, VAT or other taxes. The notification does not apply on or after 1st July, 2020 and relies on Customs Tariff Act interpretive rules for classification.