Reduced rate of union territory tax (UTGST) on the leasing of motor vehicles – where purchased and supplied on lease before 1.7.2017
37/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 37/2017- Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1296 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table be
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ublished in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
1
2.
87
Motor Vehicles
65% of union territory tax applicable otherwise on such goods under Notification No. 1/2017- Union Territory Tax (Rate) dated, 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub Section (i), vide G.S.R. 710 (E) dated the 28th June, 2017.
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ANNEXURE
Condition No.
Condition
1.
The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017
2.
i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not avai
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