Adapted Vehicle GST Concession certificate for person with Orthopedic physical disability

Revised Guidelines for issue of GST concession certificate for purchase of vehicles by the persons with Orthopedic Physical Disability.

1. Concessional rate of GST for motor vehicles for the use of persons with Orthopedic physical disability is notified by Ministry of Finance vide its notification dated 28th June 2017, amended from time to time.
2. As per Ministry of Finance Notification no. 14/2019-Integrated Tax Rate dated 30th September 2019 and related CGST and SGST Notifications, concessional rate of GST for Motor Vehicles for the use of persons with Orthopedic physical disability is as given below.

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Sl.No : 400

Chapter or Heading or sub heading or tariff item of the first schedule : 8703

Description of Goods : Following motor vehicles of length not exceeding 4000mm. namely: –

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

For persons with orthopedic disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industry certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department”

GST Rate : 18%

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3. Accordingly, in supersession of all previous guidelines issued by Department of Heavy Industry, Revised Guidelines for issue of GST concession certificate for purchase of vehicles by the persons with Orthopedic Physical Disability is given as under.

4. Concessional rate of duty to Persons with Orthopedic Physical Disability will be applicable to those person 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.

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

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

6. For availing the concessional duty, an eligible applicant with Orthopedic physical Disability => 40% disability) shall

• a. make an application to Department of Heavy Industry (DHI) in the format prescribed at Annexure A.
• b. submit a Medical certificate duly signed and countersigned in prescribed format placed at Annexure B.
• c. is also required to submit the copy of Income Tax Return filed for the last three years.
• d. 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 prescribed format placed at Annexure C

7. Among other details, applicant is required to submit the details of Vehicle Model they intend to purchase along with name of dealer from whom vehicle will be purchased and name of RTO. where vehicle will be registered

8. After processing of the application, Department of Heavy Industry is expected to issue certificate for availing the GST concession in the prescribed format placed at Annexure D to the applicant within a period of 4 weeks from the date of receipt of application, complete in all respect.

9. The said Certificate for availing the GST concession would be valid for a period of three months from date of issue of the certificate and the vehicle would have to be purchased by the applicant within this three months period to avail the concession.

10. DHI will send a copy of the certificate to respective dealer, Original Equipment Manufacturers (OEM) and Regional Transport Office for their record and cross check/confirmation.

11. Car Dealers would be required to charge concessional rate of GST to the individual in whose name GST certificate is issued and stamp the invoice of all such cars purchased with GST concession with hologram symbol of ‘To be registered as Adapted vehicle’.

12. All vehicles sold on the strength of certificate issued by DHI and with concessional GST would be registered as “Adapted Vehicle”, as per new Motor Vehicle Act 2019. Ministry of Road Transport and Highways (MORTH) would issue necessary instructions in this regard.

13. Applicant would inform DHI about the purchase of vehicle and Registration number of vehicle to Department of Heavy Industry within a period of 30 days from date of registration of vehicle.

14. The eligible physically handicapped persons, according to the above guidelines, may send their application along with all required documents to the following address:

The Under Secretary (AEI Section)
Department of Heavy Industry
Udyog Bhavan, Room No 428
New Delhi 110011
Tel: 011-23061490

15. This issues in consultation with Department of Revenue, Ministry of Finance and with the approval of Hon’ble Minister, Heavy Industries and Public Enterprises.

Reference Downloads

Revised Guidelines for issue of GST concession certificate for purchase of vehicles by the Persons with Orthopedic Physical Disability as on 24 Oct, 2019.

Partial modification of the revised guidelines for issuing GST certificate on purchase of car by the physically handicapped persons issued on 1st May 2018

Revised Guidelines for issue of GST concession certificate for purchase of vehicles by the Persons with Physical Disability as on May 04, 2018