Revised Guidelines for issue of GST concession certificate for purchase of vehicles by the persons with Orthopedic Physical Disability

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....d 28th June 2017, amended from time to time. 2. As per Ministry of Finance Notification no. 14/2019-Integrated Tax Rate dated 30th September 2019 and related CGST and SGST Notifications, concessional rate of GST for Motor Vehicles for the use of persons with Orthopedic physical disability is as given below. SI No Chapter or heading     or sub heading or tariff item of the first Schedule Description of goods Rate 400 8703 Following motor vehicles of length not exceeding 4000 mm, namely:- (a) Petrol, Liquified petroleum gases (LPG) or compresses natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capa....

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....ertificate duly signed and countersigned in prescribed format placed at Annexure B. c. is also required to submit the copy of Income Tax Return filed for the last three years. d. is required to submit a Self-declaration stating that he has not availed this concession in the last five years and he will not dispose of the vehicle after availing the GST concession for a period of 5 years from the date of purchase in prescribed format placed at Annexure C 7. Among other details, applicant is required to submit the details of Vehicle Model they intend to purchase along with name of dealer from whom vehicle will be purchased and name of RTO, where vehicle will be registered. 8. After processing of the application, Department of Heavy ....

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....d their application along with all required documents to the following address: The Under Secretary (AEI Section) Department of Heavy Industry Udyog Bhavan, Room No 428 New Delhi 110011 Tel: 011-23061490 15. This issues in consultation with Department of Revenue, Ministry of Finance and with the approval of Hon'ble Minister, Heavy Industries and Public Enterprises. Enclosure: Annexure A, B, C, and D (Simmi Narnaulia) Under Secretary to the Government of India Annexure A Application format for issuance of certificate in respect of orthopedic physically handicapped person for purpose of availing concession on GST compensation - for purchase of passenger vehicle. 1 Name of th....

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....impairment & duration   3.b Cause of orthopedic physical impairment   3.c Percentage of Orthopedic physical impairment ( in words & in figures)   3.d Whether permanent in nature   4 Name   and registration no. of the doctor signing the medical certificate   5 Name and registration no. of the civil surgeon/chairman of the medical board countersigning the medical certificate   It is certified that Shri/Smt. /Ms. _____________S/o____D/o_____/W/o Shri____ is a physically disabled person with orthopedic disability of > 40%. Signature, Rubber stamp of signatory indicating his name, Designation, Registration/MCI no. and official....