[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. 9/2018 - Integrated Tax (Rate)
New Delhi, the 25th January, 2018
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 being satisfied
that it is necessary in the public interest so to do, on the recommendations of
the Council, hereby exempts the central 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 are given in
corresponding entry in column (2), from so much tax as specified in Schedule IV
of Notification No. 1/2017 - Integrated Tax (Rate), as is in excess of the
amount calculated at the rate specified in the corresponding entry in column
(4), of the said Table, on the value that represent margin of the supplier, on
supply of such goods.
Table
| S.No. | Chapter, Heading, Sub- heading or Tariff item | Description of Goods | Rate |
| (1) | (2) | (3) | (4) |
| 1. | 8703 | Old and used, petrol
Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven
motor vehicles of engine capacity of 1200 cc or more and of length of
4000 mm or more. Explanation. - For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
18% |
| 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 this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
18% |
| 3. | 8703 | Old and used motor
vehicles of engine capacity exceeding 1500 cc, popularly known 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. |
18% |
| 4. | 87 | All Old and used Vehicles other than those mentioned from S. No. 1 to S. No.3 | 1[18%] [helldodold[12%]helldod] |
Explanation -For the purposes of
this notification, -
(i) in case of a registered person
who has claimed depreciation under section 32 of the Income-Tax Act,1961(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 margin of such supply is negative, it shall be ignored; and
(ii) in any other case, the value
that represents the margin of supplier shall be, the difference between the
selling price and the purchase price and where such margin is negative, it shall
be ignored.
2. This notification shall not apply, if the supplier of such goods has availed
input tax credit as defined in clause (63) of
section 2 of the Central Goods and
Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the
input tax credit of Value Added Tax or any other taxes paid, on such goods.
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
1. Substituted Vide:-Notification No. 04/2025-Integrated Tax (Rate) Dated. 16.01.2025