Reduction of State tax on intra-state supply of certain old and used motor vehicle.

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..... N In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the State tax on intra-state supplies of goods, the description of which is specified in c .....

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..... 3) (4) 1. 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more. Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Veh .....

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..... rance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No. 3 6% Explanation -For the purposes of this notification, - (i) in case of a registered person who has claimed depreciation under section 32 of the Income Tax Act, 1961 (43 of 1961) .....

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