Prescribed State Tax rate on the leasing of motor vehicles.

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..... -section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 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 Cust .....

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..... on F.NO.FIN/REV3/GST/1/08 (Pt-1) D dated the 30 th June, 2017 1 2. 87 Motor Vehicles 65% of state tax applicable otherwise on such goods under Notification F.NO.FIN/REV3/GST/1/08 (Pt-1) D dated the 30 th June, 2017 2 2. Provided that nothing contained in this notification sha .....

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..... n 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 (Taliremba) Officer on Special Duty (Finance) .....

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