Notifies the state tax on intra-State supplies of goods regarding Motor Vehicles. - FA-3-33/2017-1-V-(133) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 13 th October 2017 FA-3-33/2017-1-V-(133) In exercise of the powers conferred by sub-section (1) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) , the State Government, on the recommendations of the Council, hereby notifies the state 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 Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, 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: TABLE Sl.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate Condition No. (1) (2) (3) (4) (5) 1. 87 Motor Vehicles 65% of state tax applicable otherwise on such goods under Notification No. F-A-3-33/2017-1-V-(42), dated the 29th June, 2017, published in the Madhya Pradesh Gazette (Extraordinary) No. 293 dated the 29th June, 2017. 1 2. 87 Motor Vehicles 65% of state tax applicable otherwise on such goods under Notification No. F-A-3-33/2017-1-V-(42), dated the 29th June, 2017, published in the Madhya Pradesh Gazette (Extraordinary) No. 293 dated the 29th Jun 2017. 2 2. Provided that nothing contained in this notification shall apply on or after 1 st July, 2020. Explanation -For the purposes of this notification, - (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1 st 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 die Motor Vehicle prior to July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR Dy. secy.