Reduced state tax on motor vehicles for specified pre GST purchases and leases, subject to purchase and input credit conditions. The notification prescribes a reduced state tax on intra State supplies of motor vehicles subject to tariff classification and two qualifying conditions: (1) vehicles purchased by the lessor before GST transition and supplied on lease before the transition; or (2) supplied by a registered supplier who purchased vehicles before the transition and has not availed input tax credits on excise, VAT or other taxes on those vehicles. The notification adopts Customs Tariff interpretation rules and is time limited.