State tax rate on motor vehicles set with conditional eligibility based on pre GST purchase and input tax credit status. Tripura notifies a reduced state GST rate for intra State supplies of motor vehicles under Chapter 87, conditioned on the vehicle having been purchased or supplied under specified pre GST circumstances. Eligibility is governed by two Annexure conditions: (1) vehicles purchased by a lessor before GST and leased before GST; and (2) vehicles sold by a registered supplier who bought them before GST and did not claim input tax credit on prior indirect taxes. Tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax rate on motor vehicles set with conditional eligibility based on pre GST purchase and input tax credit status.
Tripura notifies a reduced state GST rate for intra State supplies of motor vehicles under Chapter 87, conditioned on the vehicle having been purchased or supplied under specified pre GST circumstances. Eligibility is governed by two Annexure conditions: (1) vehicles purchased by a lessor before GST and leased before GST; and (2) vehicles sold by a registered supplier who bought them before GST and did not claim input tax credit on prior indirect taxes. Tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules.
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