TMI BlogRevised Guidelines for issue of GST concession certificate for purchase of vehicles by the persons with Orthopedic Physical DisabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance vide its notification dated 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gine capacity not exceeding 1500 cc 6. For availing the concessional duty, an eligible applicant with Orthopedic physical Disability (= 40% disability) shall a. make an application to Department of Heavy Industry (DHI) in the format prescribed at Annexure A. b. submit a Medical certificate 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 prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays (MORTI I) would issue necessary instructions in this regard. 13. Applicant would inform DHI about the purchase of vehicle and Registration number of vehicle to Department of Heavy Industry within a period of 30 days from date of registration of vehicle. 14. The eligible physically handicapped persons, according to the above guidelines, may send 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 Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 # Details of the car to be purchased# a) Company/Original Equipment Manufacturer(OEM) name b) Model of vehicle c) variant (Petrol/diesel/PNG/CNG) : 11 Details of the Dealer from Where Car is to be purchased a) Name b) Phone no. c) email id d) Address : 12 Details of the Regional Transport Office(RTO) where the car is to be registered a) Name b) Phone n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 address. Countersignature of Civil Surgeon alongwith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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