Concessional GST for persons with physical disabilities follows revised guidelines on eligibility, vehicle limits, certification, and adapted registration. Revised draft guidelines prescribe concessional GST for cars for persons with orthopaedic physical disability exceeding 40%, limited to specified passenger vehicles not exceeding 4 metres in length. The process requires supporting medical and income documents, self-certification regarding prior concession use, issuance of a certificate valid for three months, dealer invoice marking, registration as an 'Adapted Vehicle', and reporting of purchase and registration details within 30 days.