Amendment in the Notification No. 1/2017 -State Tax (Rate), - Exempts the central tax on intra-state supplies of goods Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles. - 08/2018-State Tax (Rate) - Arunachal Pradesh SGST

Tax exemption on used vehicle supplies applies to the supplier's margin, with input tax credit claims excluded.

Exempts central tax on specified intra-state supplies of old and used motor vehicles by applying a margin-based exemption. Vehicle categories are listed with corresponding rates applicable to the supplier's margin. The margin is defined either as consideration minus depreciated value where depreciation was claimed, or as selling price minus purchase price otherwise, with negative margins ignored. The exemption does not apply where the supplier has availed input tax credit, CENVAT, VAT input tax credit or other taxes paid on the goods.