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    <description>Prescribes a state tax on intra State supplies of motor vehicles under Chapter 87, charged at 65% of the state tax otherwise applicable under the earlier notification, subject to conditions in the annexure. The measure is effective from 13 October 2017 and ceases to apply on or after 1 July 2020. Conditions include purchase by lessor before 1 July 2017 and pre 1 July 2017 purchase by a registered supplier who has not availed input tax credit of central excise, VAT or other taxes. Classification follows the First Schedule to the Customs Tariff Act, 1975.</description>
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