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<h1>Sikkim Exempts State Tax on Intra-State Sales of Old Motor Vehicles under GST Act 2017.</h1> The Government of Sikkim issued a notification exempting state tax on intra-state supplies of certain old and used motor vehicles under the Sikkim Goods and Services Tax Act, 2017. The exemption applies to vehicles such as petrol or LPG-driven motor vehicles with specific engine capacities and dimensions, diesel-driven vehicles, and SUVs. The tax exemption is based on the margin of the supplier, calculated as the difference between the selling and purchase prices, or the depreciated value if applicable. This exemption does not apply if the supplier has availed input tax credit or similar benefits under related tax laws.