Reduced rate of Central Tax tax (CGST) on the leasing of motor vehicles - where purchased and supplied on lease before 1.7.2017

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....86 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the central tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapt....

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.... (E) dated the 28th June, 2017. 1 2. 87 Motor Vehicles 65% of central tax applicable otherwise on such goods under Notification No. 1/2017-Central Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 673 (E) dated the 28th June, 2017. 2 2. Provided that nothing contained in this notification shall ....