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of <h1>Arunachal Pradesh exempts central tax on intra-state sales of certain used vehicles; conditions apply. Effective January 25, 2018.</h1> The Government of Arunachal Pradesh has amended Notification No. 1/2017-State Tax (Rate) to exempt central tax on intra-state supplies of specified old and used motor vehicles, including those driven by petrol, LPG, CNG, or diesel, with certain engine capacities and dimensions. The tax exemption applies to the margin of the supplier as calculated under specified conditions. However, this exemption does not apply if the supplier has availed input tax credit under the Central Goods and Services Tax Act, 2017, or similar tax credits. This notification is effective from January 25, 2018.
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