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        GST classification for motor vehicles for orthopedic disability requires officer certification to secure specified tax treatment under conditions. 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's 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 motor vehicles for orthopedic disability requires officer certification to secure specified tax treatment under conditions.

                                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's guidelines.


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