Seeks to prescribe State Tax rate on the leasing of motor vehicles [37/2017(R)]

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..... 017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify 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 i .....

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..... s 65% of State tax applicable otherwise on such goods under Notification No. 1125-F.T. [01/2017-State tax (Rate)] dated, 28th June, 2017. 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1125-F.T. [01/2017-State tax (Rate)] dated, 28th June, 2017. .....

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..... icles 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 .....

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