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of <h1>GST Rules for Vehicles Under 4000mm: 18% IGST, 9% CGST, 9% SGST; Certification Needed for Disabled Use</h1> Motor vehicles not exceeding 4000 mm in length are subject to GST with IGST at 18%, CGST at 9%, and SGST/UTGST at 9%. This includes petrol, LPG, or CNG vehicles with engine capacity up to 1200cc and diesel vehicles up to 1500cc for individuals with orthopedic physical disabilities. Certification by a Deputy Secretary-level officer from the Department of Heavy Industries is required to confirm usage by such individuals. Amendments effective October 1, 2019, specify these conditions, modifying prior requirements for vehicles for physically handicapped persons, including a five-year non-disposal affidavit by the buyer.
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