Exempt the State tax on intra-state supplies of goods Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine.

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..... IFICATION The 27th February, 2018 No. S.O.26/P.A.5/2017/S.11/2018.- In exercise of the powers conferred by sub-section (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the C .....

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..... s Rate (1) (2) (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 .....

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..... f this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance 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 p .....

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..... NVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods. 3. This notification shall be deemed to have come into force on and with effect from the 25th January, 2018. M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation) to Government of Punjab, Department of Excise and Taxation. - Notification .....

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