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of <h1>Assam Sets 65% State Tax on Pre-July 2017 Leased Motor Vehicles Under GST Act.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, has notified a state tax rate of 65% on intra-State supplies of motor vehicles, as specified in a prior notification dated June 29, 2017. This reduced tax rate applies to motor vehicles purchased before July 1, 2017, and supplied on lease before that date, or if the supplier is registered and has not claimed input tax credits on the vehicle. This notification is effective from October 13, 2017, and will not apply after July 1, 2020.
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