State tax on motor vehicles subject to transitional conditional rate, limited to vehicles meeting pre GST purchase and credit criteria Notification under the Tamil Nadu GST Act prescribes that motor vehicles under Chapter 87 shall attract a State tax equal to sixty five percent of the State tax otherwise applicable under the earlier notification, subject to annexed conditions: lease supplies where the lessor purchased and leased the vehicle before GST commencement, and supplies by a registered supplier who purchased before GST commencement and did not avail input tax credit; the notification ceases to apply on or after 1 July 2020.