GST classification for small motor vehicles for persons with orthopedic disability requires Deputy Secretary certification and attracts specified tax. Imposition of GST at prescribed rate w.e.f. 22-09-2025 on motor vehicles of length not exceeding 4000 mm: petrol/LPG/CNG vehicles with engine capacity up to 1200 cc, and diesel vehicles with engine capacity up to 1500 cc for persons with orthopedic physical disability, subject to certification by an officer not below Deputy Secretary that the vehicle will be used by the disabled person in accordance with departmental guidelines.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification for small motor vehicles for persons with orthopedic disability requires Deputy Secretary certification and attracts specified tax.
Imposition of GST at prescribed rate w.e.f. 22-09-2025 on motor vehicles of length not exceeding 4000 mm: petrol/LPG/CNG vehicles with engine capacity up to 1200 cc, and diesel vehicles with engine capacity up to 1500 cc for persons with orthopedic physical disability, subject to certification by an officer not below Deputy Secretary that the vehicle will be used by the disabled person in accordance with departmental guidelines.
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