Ministry Discontinues GST Concession Certificates for Orthopaedically Disabled Persons on Vehicle Purchases

The Ministry of Heavy Industries has issued a notification officially discontinuing the issuance of GST concession certificates previously granted to orthopaedically disabled persons for the purchase of vehicles.

Key Impact of the Decision

End of Concession: The discontinuation means that orthopaedically disabled persons will no longer be able to avail of the reduced Goods and Services Tax (GST) rates or full exemptions on the purchase of specific vehicles using a certificate issued by the Ministry of Heavy Industries.
Compliance Shift: The Ministry cited the need to streamline the tax structure following the implementation of the GST regime. The original exemption/concession certificates issued by the Ministry were based on the pre-GST tax structure (Excise Duty and VAT).
Current Status: With this withdrawal, buyers must now adhere to the prevailing GST rates applicable to the vehicle segment, without the previous specific concessions, unless any corresponding and explicit exemption has been granted directly under the GST Act and rules.
Wider Context: This move concludes a long-standing practice and directs all related concessions to be managed exclusively through the Central and State GST framework.

Source :- Ministry-of-Heavy-Industries-has-issued-Notice-on-October-08-2025