Seeks to exempt certain portion of tax on specified old and used Motor Vehicles from GST under section 11 of the WBGST Act, 2017.
136-F.T.-08/2018-State Tax (Rate) Dated:- 25-1-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 136-F.T.
Howrah, the 25th day of January, 2018.
No. 08/2018-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the State tax on intra-stat
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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) and the rules made there under.
9%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 500 cc or more and of length of 4000 mm
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) and the rules made there under.
9%
3
8703
Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as
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