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    <description>Specified motor vehicles of length not exceeding 4000 mm-petrol/LPG/CNG up to 1200 cc and diesel up to 1500 cc-supplied for persons with orthopedic physical disability attract GST at the stated rate, conditional on certification by an officer not below the rank of Deputy Secretary in the Department of Heavy Industries that the vehicles will be used in accordance with the Department&#039;s guidelines.</description>
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