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    <title>Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases</title>
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    <description>The notification prescribes that motor vehicles under Chapter 87 shall attract a specified fraction of the otherwise applicable State tax, applied by reference to tariff classification and subject to conditions: (1) vehicles purchased by a lessor before the cutoff and leased before that cutoff; and (2) vehicles supplied by a registered supplier who purchased before the cutoff and did not avail input tax credits on those vehicles. The notification includes a sunset date and adopts First Schedule interpretative rules for tariff classification.</description>
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    <pubDate>Fri, 13 Oct 2017 00:00:00 +0530</pubDate>
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      <title>Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases</title>
      <link>https://www.taxtmi.com/notifications?id=124250</link>
      <description>The notification prescribes that motor vehicles under Chapter 87 shall attract a specified fraction of the otherwise applicable State tax, applied by reference to tariff classification and subject to conditions: (1) vehicles purchased by a lessor before the cutoff and leased before that cutoff; and (2) vehicles supplied by a registered supplier who purchased before the cutoff and did not avail input tax credits on those vehicles. The notification includes a sunset date and adopts First Schedule interpretative rules for tariff classification.</description>
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      <pubDate>Fri, 13 Oct 2017 00:00:00 +0530</pubDate>
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