Download Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 38/2017- Integrated Tax (Rate)

New Delhi, the 13
th
October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby notifies the integrated tax on inter-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,
Sub-
heading or
Tariff item

Description of Goods
Rate Condition
No.
(1) (2) (3) (4) (5)
1. 87 Motor Vehicles 65% of integrated tax applicable
otherwise on such goods under
Notification No. 1/2017- Integrated
Tax (Rate) dated, 28
th
June, 2017
published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub Section (i), vide G.S.R. 666 (E)
dated the 28
th
June, 2017.
1
2. 87 Motor Vehicles 65% of integrated tax applicable
otherwise on such goods under
Notification No. 1/2017- Integrated
Tax (Rate) dated, 28
th
June, 2017
published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub Section (i), vide G.S.R. 666 (E)
dated the 28
th
June, 2017.
2

2. Provided that nothing contained in this notification shall apply on or after1
st
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 1
st
July, 2017 and
supplied on lease before 1
st
July, 2017
2. i. The supplier of Motor Vehicle is a registered person.
ii. Such supplier had purchased the Motor Vehicle prior to 1
st
July, 2017
and has not availed input tax credit of central excise duty, Value Added
Tax or any other taxes paid on such vehicles

[F.No.354/117/2017- TRU (Pt. III)]


(Ruchi Bisht)
Under Secretary to Government of India