State tax concession for motor vehicles reduces tax for certain pre-GST purchases supplied under conditions, with a sunset. Notification designates a concessionary state tax rate for intra-State supplies of motor vehicles under Chapter 87 where vehicles were purchased before GST commencement and supplied (including on lease) by registered suppliers who did not claim input tax credits; applicability is subject to specified eligibility conditions and a sunset provision.
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Provisions expressly mentioned in the judgment/order text.
State tax concession for motor vehicles reduces tax for certain pre-GST purchases supplied under conditions, with a sunset.
Notification designates a concessionary state tax rate for intra-State supplies of motor vehicles under Chapter 87 where vehicles were purchased before GST commencement and supplied (including on lease) by registered suppliers who did not claim input tax credits; applicability is subject to specified eligibility conditions and a sunset provision.
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