Delhi GST Notification: 65% State Tax Rate on Intra-State Motor Vehicle Supplies Effective October 13, 2017.

The Lt. Governor of the National Capital Territory of Delhi, based on Council recommendations, issued Notification No. 37/2017-State Tax (Rate) under the Delhi Goods and Services Tax Act, 2017. This notification specifies the state tax rate on intra-state supplies of motor vehicles, effective from October 13, 2017. The tax rate is set at 65% of the applicable state tax under a prior notification dated June 30, 2017. The notification includes conditions, such as the vehicle being purchased before July 1, 2017, and specifies that it does not apply after July 1, 2020.