Granting Exemptions to Certain Goods

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..... h Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby exempts 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 Cha .....

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..... 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 Vehicles Act, 1988 (59 of 1988) a .....

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..... 6% 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(Act No.43 of 1961) on the said goods, the v .....

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