Seeks to prescribe State Tax rate on the leasing of motor vehicles - F-10- 80/2017/CT/V (139) - 37/2017-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur NOTIFICATION No. 37/2017-State Tax (Rate) Naya Raipur, the 13th October 2017 No. F-10- 80/2017/CT/V (139) . - In exercise of the powers conferred by sub-section (1) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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. 1/2017 -State Tax notification No. F-10-43/2017 /CT/V(69). dared the 28th June. 2017 published in the Gazette (Extraordinary) No. 252 of Chhattisgarh, dated the 29th June, 2017, 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under No. l/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (69). dated the 28th June. 2017 published in the Gazette (Extraordinary) No. 252 of Chhattisgarh, dated the 29 th June, 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 (Central Act No. 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 1st July, 2017 and supplied on lease before 1 st July, 2017 2. The supplier of Motor Vehicle is a registered person. 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 By order and in the name of the Governor of Chhattisgarh, A. P. TRIPATHI, Special Secretary