Delhi High Court Questions Centre Over Scrapping GST Subsidy on Cars for Differently Abled 

Delhi High Court Questions Centre Over Scrapping GST Subsidy on Cars for Differently Abled

The Delhi High Court has formally questioned the Central Government regarding its decision to discontinue the Goods and Services Tax (GST) subsidy/concession previously available to differently-abled persons for the purchase of motor vehicles.

Key Issues of the Judicial Inquiry

• Discontinuation of Subsidy: The petition challenged the government’s move to scrap the GST concession certificates, which effectively eliminated the benefit of reduced tax rates on the purchase of cars for orthopaedically disabled individuals.
• Constitutional Right: The legal challenge argues that the withdrawal of this long-standing concession violates the rights of differently-abled persons and makes personal mobility, a necessity for independent living, significantly more expensive.
• Court Action: By issuing a notice to the Ministry of Finance and other concerned departments, the High Court has demanded a detailed explanation or justification for the decision to withdraw the subsidy.
• Wider Context: The subsidy was initially provided under the pre-GST regime, and its removal under the new GST framework has been a contentious issue, impacting a vulnerable segment of the population who rely on modified vehicles.