State tax on motor vehicle supplies reduced rate applied where vehicles bought before cutoff and no input tax credit claimed. Notification prescribes a reduced State Tax on intra State supplies of motor vehicles (Chapter 87) at sixty five percent of the State Tax otherwise applicable under Notification No. 1/2017, subject to two conditions: (1) vehicle purchased by the lessor before 1 July 2017 and leased before that date; (2) supplier registered, purchased before 1 July 2017 and not availed input tax credit of central excise duty, VAT or other taxes. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020.