This section provides general information and guidance on how to get the GST concession certificate for orthopedic PwD for buying a car with an exemption of Rs. 2,50,000.
Who are eligible for this benefit?
Any person with a permanent orthopedic disability of 40% or more can apply for this benefit which will get GST concession certificate for orthopedic PwD. This is according to the Ministry of Finance Notification No. 14/2019 – Integrated Tax Rate, dated September 30, 2019, and any updates to it.
Which types of vehicles can be purchased under this scheme?
According to the Ministry of Finance Notification dated September 30, 2019, you can buy cars under this GST concession certificate for orthopedic PwD scheme if they meet the following conditions:
- – They are either automatic or manual.
- – They are no longer than 4 meters.
- – They have an engine capacity of up to 1200 cc if they run on petrol, LPG, or CNG.
- – They have an engine capacity of up to 1500 cc if they run on diesel.
What kind of concessions can be received with this GST certificate?
According to the Ministry of Finance Notification No. 14/2019 – Integrated Tax Rate (dated September 30, 2019) and Notification No. 1/2017-Compensation Cess (Rate) (dated June 28, 2017), you can get a 10% discount on GST with this certificate. This means you will pay 18% GST and no cess instead of the usual 28% GST plus cess when buying a car, then you can able to get GST concession certificate for orthopedic PwD
When and how should you apply?
You need to apply for this benefit before buying the vehicle. You cannot get a GST refund after the purchase.
To apply GST concession certificate for orthopedic PwD, visit the website https://dhigecs.heavyindustries.gov.in You can use the user manual on the site to guide you through filling out the online application. After completing the application and uploading the required documents, click the submit button to send your application to the department.
Which documents are needed to apply?
When applying, you need to upload the following documents on the portal:
- – A copy of your Aadhar card
- – A copy of your PAN card
- – A copy of your UDID (if you have it) or Disability Certificate
- – A Self-Declaration form
Make sure all documents are clear and readable, then you can able to get GST concession certificate for orthopedic PwD
Does an applicant need a new medical certificate to get this benefit?
If you have a Unique Disability ID Card (UDID) issued by the Ministry of Social Justice and Empowerment or a Disability Certificate from the Central or State Government (with the proper signature and seal), you don’t need any additional medical certificate.
If you don’t have either of these certificates, you’ll need to submit a filled-out Annexure B. This form must be signed by an orthopedic doctor and a civil surgeon, with their seals and registration numbers included.
How long does it take to get the certificate?
The certificate is usually issued within a month after the complete application is received.
How long is the certificate valid?
The certificate is valid for 6 months from the date it is issued.
What should you do if a car dealer or RTO does not accept the GST certificate?
If a car dealer or RTO does not accept the GST certificate, you can file a complaint with the Federation of Automobile Dealers Association of India (FADA) and the Ministry of Road Transport & Highways.
Can you request a change or extension for the GST concession certificate?
Yes, you can request a change or an extension of the GST concession certificate for orthopedic PwD within one month after the current certificate expires.
**Please note:**
A corrigendum (correction) will be issued only once. If you enter incorrect details about the dealer or RTO when submitting your application, no changes will be allowed.
To request a change or extension for the GST concession certificate, send or email a single PDF file with the following documents:
- An application letter requesting the validity extension or change in model/dealer, along with the reason (on plain paper, signed by you).
- A copy of the current GST concession certificate.
- A letter from the dealer confirming that the vehicle has not been delivered, including a valid reason.
- Details of the new dealer (Name, Address, Email ID) or the new model you want (make sure it meets the guidelines for length and engine capacity).
- A notarized affidavit stating that you have not used the GST concession certificate for which you are requesting a corrigendum.
**NOTE:
THIS IS A SYSTEM-GENERATED CERTIFICATE. ONCE ISSUED, THE CERTIFICATE CANNOT BE CHANGED. PLEASE MAKE SURE TO FILL OUT ALL INFORMATION ACCURATELY BEFORE SUBMITTING YOUR APPLICATION. IT IS THE APPLICANT’S RESPONSIBILITY TO PROVIDE CORRECT DETAILS, INCLUDING INFORMATION ABOUT THE DEALER AND RTO.**
