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    <description>Tripura notifies a reduced state GST rate for intra State supplies of motor vehicles under Chapter 87, conditioned on the vehicle having been purchased or supplied under specified pre GST circumstances. Eligibility is governed by two Annexure conditions: (1) vehicles purchased by a lessor before GST and leased before GST; and (2) vehicles sold by a registered supplier who bought them before GST and did not claim input tax credit on prior indirect taxes. Tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules.</description>
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      <description>Tripura notifies a reduced state GST rate for intra State supplies of motor vehicles under Chapter 87, conditioned on the vehicle having been purchased or supplied under specified pre GST circumstances. Eligibility is governed by two Annexure conditions: (1) vehicles purchased by a lessor before GST and leased before GST; and (2) vehicles sold by a registered supplier who bought them before GST and did not claim input tax credit on prior indirect taxes. Tariff classification follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules.</description>
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