In exercise of the powers conferred by section 9(1) of the CGST ACT, 2017  

Central Government 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, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:

SN

Chapter, Heading, Sub- heading or Tariff item

Description of Goods

Rate

Condition No.

(1)

(2)

(3)

(4)

(5)

1.

87

Motor Vehicles

65% of central tax applicable otherwise on such goods under Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017.

1

2.

87

Motor Vehicles

65% of central tax applicable otherwise on such goods under Notification No. 01/2017-Central Tax (Rate) dt. 28-06-2017.

2

Condition No

Condition

1.

The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017.

2.

i. The supplier of Motor Vehicle is a registered person.

ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles.