Notification Regarding prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases.

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..... powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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, failing under the tariff item, sub-heading, heading or Chapter as specified in .....

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..... applicable otherwise on such goods under notification number F.12(56)FD/Tax/2017-Pt-I-40 dated the 29th June, 2017. 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under notification number F.12(56)FD/Tax/2017-Pt-I-40 dated the 29th June, 2017. 2 Provid .....

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..... 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 .....

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