GST - Tamil Nadu Goods and Services Tax Act, 2017 - State tax on intra-State supplies of Motor Vehicles - Notification - Issued - G.O. (Ms) No. 135 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 135 Dated: 13.10.2017 Purattasi- 27 Thiruvalluvar Aandu, 2048 No.II(2)/CTR/858(a-11)/2017 NOTIFICATION In exercise of the powers conferred by sub-section (l) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 (Central Act 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. II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th June, 2017. 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. II(2)/CTR/532(d-4)/2017, published at pages 3-68 in Part II-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated 29 th June, 2017. 2 2. Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation . -For the purposes of this notification, (i) Tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 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 Dr. C. CHANDRAMOULI ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)