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

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....inistry 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 capacity not exceeding 1500 cc For persons with orthopedic disability, subject to the condition that an officer not below the rank of D....

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.... 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 Industry is expected to issue certificate for availing the GST concession in the prescribed format placed at Annexure D to the applicant within a period of 4 week....

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.... 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 the Person : 2 Father's Name/Husband's Name : 3 e-mail id : 4 Mobile Number : 5 Date of Birth (proof to be attached) : 6 Sex : 7 Marks of Identification : 8 a. UDID Number (if available) b. PAN no. : 9 ....

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....tration/MCI no. and official address. Countersignature of Civil Surgeon alongwith Registration/ Medical Council of India (MCI) No. (or equivalent rank of a Government Hospital) OR Alternatively Signature of members of a designated Medical Board Of Government Hospital, issuing disability certificate alongwith Registration/ Medical Council of India (MCI) No. Annexure C SELF-DECLARATION(To be given on plain paper) I_________________________ hereby self-certify that I have not availed this concession in last 5 years and that I will not dispose the car purchased with GST concession, for a period of 5 years after purchase. Signature Place: Date: Annexure D Format of GST certificate TO WHOMSOEVER IT MAY CONCERN In pursuance of the....