Notify the state tax on intra-State supplies of goods Motor Vehicles 65% of state tax applicable otherwise on such goods - 37/2017 – State Tax (Rate) - Telangana SGST

G O V E R N M E N T OF TELANGANA REVENUE (COMMERCIAL TAX-II) DEPARTMENT NOTIFICATION No. 37/2017 State Tax (Rate) D ated: 23-11-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Telangana Goods and Services Tax Act, 2017 (23 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 S l . No. Chapter, H e a d ing, Sub- heading o r Tariff item De s c ription o f Goods R a t e C o n di t i o n No. (1) (2) (3) ( 4 ) (5) 1. 87 Motor Vehicles 65% of State Tax applicable otherwise on such goods under Notification No. 1/2017 State Tax (Rate), issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017. 1 2. 87 Motor Vehicles 65% of State Tax applicable otherwise on such goods under Notification No. 1/2017 - State Tax (Rate) issued in G.O. Ms No. 110, Revenue (CT-II) Department, Dt. 29-06-2017. 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 Co n d i t ion No. 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 2. This notification shall be deemed to have come into force with effect from 13th day of October, 2017 SOMESH KUMAR PRINCIPAL SECRETARY TO GOVERNMENT