GST rate change for old and used motor vehicles: higher rate substituted with immediate effect under central tax notification. Amendment substitutes the rate entry against serial number four in the table of Notification No. 8/2018-Central Tax (Rate), increasing the Central GST rate applicable to old and used motor vehicles. The change is effected under sub section (1) of section 11 of the Central Goods and Services Act, 2017, on the Council's recommendation and is brought into force with immediate effect.