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Notification regarding exemption from state tax on motor vehicles on certain categories

GST - States - 28/ST-2 - Dated:- 25-1-2018 - HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 25th January, 2018 No. 28/ST-2.- In exercise of the powers conferred by sub-section (1) of section 11 of the Haryana Goods and Services Ta .....

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is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), as are given in corresponding entry in column .....

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column (4), of the said Table, on the value that represent margin of the supplier, on supply of such goods. Table Number Chapter, Heading, Sub- heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 8703 Old and used, petrol, Liquefied .....

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ed as per the Motor Vehicles Act, 1988 (Central Act 59 of 1988) and the rules made there-under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm. Explanation.- For the purposes of th .....

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own as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation.- For the purposes of 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 Vehic .....

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43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply, and where the marg .....

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