Concessional GST Guidelines revised for Purchase of Vehicle by Disabled [Read Guidelines]

The Department of Heavy Industry, Ministry of Heavy Industries & Public Enterprises, Government of India, in pursuance of Ministry of Finance Notification No. 14/2019-Integrated Tax Rate dated 30.09.2019, has notified the revised guidelines for availing the concessional rate of GST, for purchase of vehicle by the persons with orthopaedic disability, of 40% and above.

Accordingly, in supersession of all previous guidelines issued by the Department of Heavy Industry, Revised Guidelines for the issue of GST concession certificate for the purchase of vehicles by the persons with Orthopedic Physical Disability is given as under. Concessional rate of duty to Persons with Orthopedic Physical Disability will be applicable to those people who are having Orthopedic Physical Disability of equal to or greater than 40% disability irrespective of the fact that the applicant drives the vehicle himself or otherwise.

The concession can be availed for following motor vehicles of length not exceeding 4000mm only, namely:-

1. Petrol, Liquified petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and
2. Diesel driven vehicles of engine capacity not exceeding 1500 cc

For availing the concessional duty, an eligible applicant with Orthopedic physical Disability (=>40% disability) shall make an application to Department of Heavy Industry (DHI) in the format prescribed.

Also, submit a Medical certificate duly signed and countersigned in prescribed. He is also required to submit the copy of Income Tax Return filed for the last three years.

The Guideline also stated that, he is required to submit a Self-declaration stating that he has not availed this concession in the last five years and he will not dispose of the vehicle after availing the GST concession for a period of 5 years from the date of purchase in the prescribed format.