No.

12(42)/2015-AE1(12455)
Ministry of Heavy Industries and Public Enterprises
(Department of Heavy Industry)

Udyog Bhawan, New Delhi.

Dated 0 I May, 2018

OFFICE ORDER

Subject: Revised Guidelines for issue of GST concession certificate for purchase of
vehicles by the Persons with Physical Disability.

The Ministry of Finance has provided the concessional rate Goods and Services Tax on
Cars for physically handicapped persons vide SI No 400 of Notification no 1/2017-Integrated
Tax (Rate) dated 28th June, 2017. The relevant entry of the notification and condition prescribed
is reproduced below for ease of reference.

or Description of goods Rate Conditions

SI Chapter
heading or No.
No
subheading or
tariff item of the
First Schedule
Cars for physically handicapped 18% 28
400 8703
persons, subject to following
conditions:
a) an officer not below the rank
of Deputy Secretary to the
Government of India in the
Department of Heavy Industry
certifies that the said goods are
capable of being used by the
physically handicapped
persons; and
b) the buyer of the car gives an
affidavit that he shall not
dispose of the car for a period
of five years after its purchase

2. ' Cars (for the transport of up to seven persons, including the driver) for physically
handicapped persons" (here and after referred as physically disabled) would mean

a) Cars being able to be driven by the physically handicapped; or

b) Cars which has been suitably designed to be able to be driven by physically
handicapped; or
c) Cars meant for physically handicapped;

3. Depaftment of Heavy Industry has framed detailed guidelines in June 1999 wherein the
procedure for obtaining the certificate from the Department of Heavy Industry has been outlined.
To make the current procedure simple and beneficial to Persons with Physical Disability in
getting a GST concession certificate, the guidelines are hereby amended as below.

2/---
 -2-

4. Now, a person with physical disability, who wants to take the benefit of GST
concession for the vehicle without any retro-fitment, shall be required to submit:

a) An application in prescribed format placed at Annexure A.

b) A medical certificate from the medical officer of the government Hospital in prescribed
format placed at Annexure B.
c) Self-certification by the individual applicant 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.

5. An applicant, who wishes to retrofit the vehicle to enable him/her to drive the vehicle
shall submit an additional certificate, from the District Road Transport officer to the effect that a
proposed car for which GST concession is sought is meant for the use of the applicant and
applicant can drive the car with necessary retrofitment to suit applicant's physical disability in
prescribed format placed at Annexure D

6. The application from by the physically handicapped persons along with all three/Four
documents may be sent to the following:

The Under Secretary (AEI Section)

Department of Heavy Industry
Room No. 428, Udyog Bhavan,
New Delhi 110011
Tel : 011- 23061140

7. After processing of the application, Department of Heavy Industry is expected to issue

certificate in the prescribed format placed at Annexure E within the period of 4 weeks from the
date of receipt of application complete in all respects.

8. These guidelines supersede all previous guidelines/notifications issued in this regard.

9. This issues with the approval of Hon'ble Minister, Heavy Industries and Public
Enterprises.

Ench Proforma A, B, C, D and E

(S immi Narnaulia)
Under Secretary to the Government of India
Ph. 23061140

Copy to:

1. Department of Empowerment of persons with Disabilities, M/o Social Justice &

Empowerment, Sardar Patel Bhawan, New Delhi.
2. Central Board of Excise and Customs, D/o Revenue, Ministry of Finance,
3. Principal Secretaries/Secretaries of all State Governments/Union Territories.
4. All commissioners of Central Excise.
5. Chief Commissioner for Persons with Disabilities, Sarojini House, Bhagwan Das Road,
New Delhi.
6. Society of Indian Automobile Manufacturers for circulation among its members.
 Annexure A

Application format for issuance of certificate in respect of an orthopedically disabled

person for purpose of GST concession as per Notification No 1/2017 Integrated Tax Dated
28th June 2017 for purchase of passenger vehicle.

1. Name of the Person ••

2. Father's/Husband's Name

3. Residential Address •

[Link]. •

4. Professional Status •

5. Office Address .-

[Link].

6. Age .•

7. Sex •

8. Marks of identification : (i)

(ii)

9. Annual Income

10. AADHAR Card Number (Mandatory) :

11. Driving License Number if any
12 Email id
13. Signature of the applicant •
 Annexure B
Format of Medical Certificate

1. Name of applicant
2.. Photograph — Passport Size
3. General Medical Condition
3.a General state of health
3.b Vision including colour vision

3.c Hearing

3.d State of mental health

3.e Nature of Orthopedic Impairment &

duration {(Paralysis/Deformity/Loss
of Limb/Any other (please specify)}

3.f Cause of impairment

3.g Percentage of Orthopedic

impairment (in words & in figures)

3.h Use of appliance, if any

3.i Whether permanent in nature

4. Certificate from Medical Officer:

It is certified that Shri/Smt./Ms. S/o-D/o-W/o Shri

is fit to avail the benefit of GST concession with one of the following
condition. (Please tick)
1. His disability is such that he can use the car only with assistance driver.
2. His disability is such that he can drive the car with automated transmission only.
3. His disability is such that he can drive any car (Manual as well as Automated
transmission) inspite of above mentioned disability.
4. His disability is such that he can drive the car provided car can be suitably modified
with necessary retrofitted device.

I hereby recommend for purchase of Car for the use of Shri/Smt./Ms.

S/o-D/o-W/o Shri

Signature
Rubber stamp of signatory indicating
Name, Designation, & official address
Countersignature of Civil Surgeon
(or equivalent rank) of a Government Hospital)

OR Alternatively

Signatures of members of a designated medical board

of Government Hospital, issuing disability certificate

**********
 Annexure C

SELF-CERTIFICATION BY THE APPLICANT

I, S/o-D/o-W/o of Shri aged

years residing at having AADHAR No.

hereby declare that I have not availed concessional rate of Excise

Duty/GST on any car in the last five years and I will not dispose of the car purchased with excise

duty/GST concession after purchase for a period of 5 years.

(Signature of the applicant)

Place:

Date:
 Annexure I)

CERTIFICATE TO BE ISSUED BY ROAD TRANSPORT OFFICER OF

STATE ROAD TRANSPORT AUTHORITY

After verification, it is certified that Shri/Smt./Ms. S/o-D/o-W/o of

Shri aged years residing at

is capable of driving Car (Name of the Model)

, which does not require any retrofitment / has been

retrofitted according to his Orthopedic Disability.

Name and Seal of the Issuing Authority

with Address and Telephone No.
Place :

Date :
 Annexure E

CERTIFICATE TO BE ISSUED BY DEPARTMENT OF HEAVY INDUSTRY

Ref. No. Dated:

TO WHOMSOEVER IT MAY CONCERN

Based on the Application received from Mr./Mrs./Ms.

(Name of Applicant) and Medical Certificate received from

(Name of Authority issuing Medical Certificate) along with certificate issued by the

(Name & address of certificate issuing transport

authority),

it is certified that Car (name of model) is capable of being driven/used by

(name & address of the applicant), who has the following disability as

certified by (name and address of Doctor).

"name & % of disability"

This certificate is issued only for the purpose of availing GST concession as per Notification

No.1/20 I 7-Integrated Tax dated 28.06.2017.

The Addhar No. of Mr./Mrs./Ms is

(Name and designation of concerned DS/Director,

Department of Heavy Industry)