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.
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.
The concession can be availed for following cars (manual / automatic) of length not exceeding 4000 mm only, namely
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 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.
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: -
Request for change in GST concession certificate can be made only under these two circumstances:-
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) : -
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