State tax on leased motor vehicles reduced from standard rate, subject to pre-implementation purchase and input credit conditions. Prescribes a reduced State tax for intra State leasing of motor vehicles under Chapter 87 by applying a proportion of the otherwise applicable State tax, subject to annexed conditions requiring that vehicles were purchased by the lessor or a registered supplier prior to GST implementation and, where relevant, that no input tax credit was availed on pre GST taxes; tariff classification follows the First Schedule to the Customs Tariff Act and the measure is subject to a sunset provision.