Seeks to prescribe State tax rate on the leasing of motor vehicles.

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..... ise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 C .....

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..... tax applicable otherwise on such goods under Notification issued vide G. O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated 29th June, 2017. 1 2 87 Motor Vehicles 65% of State tax applicable otherwise on such goods und .....

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..... so far as may be, apply to the interpretation of this notification. ANNEXURE Condition Condition No. (1) (2) 1 The Motor Vehicles was purchased by the lessor prior to 1st July, 2017 and supplied on lease before 1st July, 2017. 2 (i) .....

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