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GST concession to PWDs

The Ministry of Finance, Government of India, has allowed a concessional rate Goods and Services Tax of 18% and no cess on motor vehicles for the use of persons with orthopedic physical disability.

Eligibility

Concessional rate of duty to persons with orthopedic physical disability is applicable to those persons who are having orthopedic physical disability of equal to greater than 40 % disability irrespective of the fact that the applicant drives the vehicle himself or otherwise.

Vehicles permitted for GST concession

The concession can be availed for following cars (manual / automatic) of length not exceeding 4000 mm only, namely

  • Petrol, LPG or compressed natural gas driven vehicles of engine capacity not exceeding 1200 cc
  • Diesel driven vehicles of engine capacity not exceeding 1500 cc.

Documents required

The Department of Heavy Industry has framed guidelines for issue of such certificates to the handicapped persons to avail the benefit. As per the guidelines, the applicants who wants to take the benefit of GST concession are required to submit the following documents in the prescribed format.

  • The applicant has to apply for the benefit before purchase of vehicle, GST refund after the vehicle is purchased would not be possible.
  • Visit Online application - https://dhigecs.heavyindustry.gov.in/
  • Applicant is required to submit the details regarding vehicle model, dealer from whom the vehicle is to be purchased, name of RTO where vehicle is to be registered.
  • Applicants having Unique Disability Card issued by GoI / Disability card issued by state / district administration, wherein the nature and percentage of disability is clearly specified. OR A medical certificate duly signed by a medical practitioner and countersigned by Civil surgeon or a equivalent rank of a Government Hospital in prescribed format
  • An affidavit by the applicant, that he had not availed of this concession in the last 5 years and that he will not dispose of the vehicle with GST concession after purchase for a period of 5 years in prescribed format.
  • Other documents needed include PAN, Aadhaar and Photograph of the applicant.

The Processing of such application is expected to take about 4 weeks.

The certificate provided will be valid for a period of three months form date of issue. The vehicle is to be purchased within the stipulated time. DHI will send a copy of the certification to the dealer, Original equipment manufacturer and the RTO for records and cross verification. The car dealers are required to charge concessional GST to the individual who has been issued the certificate. The invoice of all such vehicles purchased should be stamped with hologram symbol of "To be registered as Adapted vehicle". All such vehicles would be registered as "Adapted vehicle" as per Motor Vehicle Act 2019. The applicant is to inform DHI about the purchase of the vehicle within 30 days of the registration of the vehicle.

What to do if the validity of certificate gets expired without the purchase being made?

During this COVID-19 Pandemic scenario, the government is providing the facility for validity extension of GST concession certificate. This extension is granted for a limited period and may be annulled at any time by the government. For seeking extension in validity period of issued GST concession certificate, following documents need to be sent / emailed (single pdf file) after expiry of existing certificate: -

  • Application for seeking extension in validity period along with reason for non-utilization of GST concession certificate in details (on plain paper duly signed by the applicant).
  • Copy of GST concession certificate.
  • Letter from Dealer confirming non-delivery of vehicle. 

Can anyone request for change in GST concession certificate?

Request for change in GST concession certificate can be made only under these two circumstances:-

  • Closure of dealership
  • Discontinuation of model/variant.

Under no other circumstances, request for change will be entertained. No request for change will be entertained in case, incorrect details of dealer/RTO has been entered by applicant during submission of application.

For seeking change in GST concession certificate, following documents need to be sent / emailed (single pdf file) : -

  • Application for seeking Change in Model/Dealer along with reason for change in details (on plain paper duly signed by the applicant).
  • Copy of GST concession certificate.
  • Letter from the Dealer confirming non-delivery of vehicle, supported by valid reason.
  • Details of the New Dealer (Name, Address, email id) / Model as desired (Length and engine capacity should be as per specifications stipulated in the guideline).

Where to complain in case car dealer or RTO do not honour GST certificate issued by DHI?

In Such case, the matter may be brought to the notice of Federation of Automobile Dealers Association of India (FADA) and Ministry of Road Transport & Highways respectively. 

For useful tips to fill the application, click here

For the complete guidelines and prescribed formats, click here

For Frequently asked questions on the scheme, click here

To check Approval status of your application, click here

Source : Department of Heavy Industry, Ministry of Heavy Industries & Public Enterprises



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