State tax on motor vehicles set at a proportional rate to the otherwise applicable tax, limited by registration conditions. Prescribes a state tax on intra State supplies of motor vehicles under Chapter 87, charged at 65% of the state tax otherwise applicable under the earlier notification, subject to conditions in the annexure. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020. Conditions include purchase by lessor before 1 July 2017 and pre 1 July 2017 purchase by a registered supplier who has not availed input tax credit of central excise, VAT or other taxes. Classification follows the First Schedule to the Customs Tariff Act, 1975.
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 on motor vehicles set at a proportional rate to the otherwise applicable tax, limited by registration conditions.
Prescribes a state tax on intra State supplies of motor vehicles under Chapter 87, charged at 65% of the state tax otherwise applicable under the earlier notification, subject to conditions in the annexure. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020. Conditions include purchase by lessor before 1 July 2017 and pre 1 July 2017 purchase by a registered supplier who has not availed input tax credit of central excise, VAT or other taxes. Classification follows the First Schedule to the Customs Tariff Act, 1975.
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