Notifies the State tax on intra-State supplies of goods. Regarding Motor Vehicles - KA. NI-2-1668/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1668/XI-9(47)/17-U.P. Act-1-2017-Order(76)-2017 Lucknow : Dated : November 16, 2017 In exercise of the powers conferred by sub-section (l) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council, is pleased to notify 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 (1) (2) (3) (4) (5) 1. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. KA.NI.-2-836/XI-9(47)- U.P. Act-I -2017-Order-(06) -2017 Dated 30th June, 2017 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. KA.NI.-2-836/XI-9(47)- U.P. Act-1-2017-Order-(06) -2017 Dated 30th June, 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 of 1975). (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 far 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 1 st July, 2017 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehicle prior to 1 st July, 2017 and has not availed input tax credit of central excise duty, Value Added Tax or any other taxes paid on such vehicles This notification shall be deemed to have come into force on 13 th day of October, 2017. By Order (Rajendra Kumar Tiwari) Apar Mukhya Sachiv