State tax on motor vehicles limited to a reduced rate relative to standard tax for specified pre implementation purchases. Prescribes that intra State supplies of motor vehicles will be taxable at 65% of the tax otherwise applicable under Notification No.1/2017, subject to annexed conditions: (1) vehicles purchased by a lessor before the GST implementation and leased before that date; and (2) suppliers who are registered and purchased vehicles before implementation without availing input tax credit of central excise, VAT or other taxes. The notification adopts tariff interpretation rules and contains a proviso excluding its operation on or after the stated sunset date.