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<h1>Goa Exempts State Tax for Certain Old and Used Vehicles Under GST Act 2017; Effective January 25, 2018.</h1> The Government of Goa exempts state tax on intra-state supplies of certain old and used motor vehicles under the Goa Goods and Services Tax Act, 2017. The exemption applies to petrol, LPG, or CNG-driven vehicles with engine capacities of 1200 cc or more, diesel vehicles with engine capacities of 1500 cc or more, and SUVs with engine capacities exceeding 1500 cc, each taxed at 9%. All other old and used vehicles are taxed at 6%. The margin of the supplier is calculated based on depreciation or the difference between selling and purchase prices. This notification is effective from January 25, 2018.