State tax reduction on intra state motor vehicle supplies implemented with conditional eligibility and tariff interpretation rules. Notification fixes a reduced state tax on intra-State supplies of motor vehicles at sixty-five percent of the state tax otherwise applicable under an earlier notification for tariff entries under Chapter 87, subject to conditions in the annexure. Eligibility is limited to (a) lessors who purchased vehicles before 1st July, 2017 and leased them before that date, and (b) registered suppliers who purchased vehicles before 1st July, 2017 and did not avail input tax credit of central excise duty, VAT or other taxes. The notification is deemed effective from 13th October, 2017 and adopts Customs Tariff interpretative rules.