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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. (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 below, falling under the tariff
item, sub-heading, heading or Chapter as specified in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the
corresponding entry in column (2), of the Table below, at the rate specified in
corresponding entry in column (4) and subject to relevant conditions annexed to
this notification, if any, specified in the corresponding entry in column (5) of
the Table aforesaid:
TABLE
| Sl. No. |
Chapter, Heading, Subheading or Tariff item |
Description of Goods |
Rate |
Condition No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 1 |
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. |
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. |
2 |
2. Provided that nothing contained in this notification shall apply on or
after1st July, 2020.
Explanation – For the purposes of this notification, -
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean
respectively a tariff item, heading, sub-heading and Chapter as specified in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said
Customs Tariff Act, 1975, including the Section and Chapter Notes and the
General Explanatory Notes of the First Schedule shall, so far as may be, apply
to the interpretation of this notification.
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 availed input tax credit of central excise duty, Value Added
Tax or any other taxes paid on such vehicles |
(Ruchi Bisht)
Under Secretary to Government of India
[F. No. 354/117/2017- TRU (Pt. III)]
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