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    <title>Changes to rates of tax applicable to motor vehicles</title>
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    <description>Notification prescribes a state tax on motor vehicles under Chapter 87 at 65% of the otherwise applicable tax, subject to two conditions: vehicles purchased by the lessor before 1 July 2017 and leased before that date, or supplied by a registered supplier who purchased before 1 July 2017 and did not avail input tax credit. The notification does not apply on or after 1 July 2020 and adopts the interpretation rules of the Customs Tariff First Schedule.</description>
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