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

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..... se of the powers conferred by sub-section (1) of section 9 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) , the Government of Manipur, 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 Chapter as specifie .....

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..... le otherwise on such goods under Notification No. 1/2017- state Tax (Rate) dated, 28th June, 2017 published in the Gazette of Manipur, Extraordinary, vide 110 dated the 29th June, 2017. 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 1/2017- State Tax (Rate) .....

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..... ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1 st 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 1s .....

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