The Ministry of Heavy Industries has officially announced that it will discontinue issuing GST Concession Certificates for the purchase of vehicles by Persons with Orthopaedic Physical Disability (PwOPD).
This decision follows a clarification issued by the Ministry of Finance (Department of Revenue – Tax Research Unit) through an Office Memorandum dated September 29, 2025, which outlined that the applicable GST rate for small cars (under 4000 mm, petrol engines below 1200 cc and diesel engines below 1500 cc) will now be uniformly 18%, irrespective of whether the buyer is a general citizen or a person with orthopaedic disability.
According to the Finance Ministry’s clarification, these vehicles are already categorized under Entries 534 and 535 of Schedule II of Notification No. 09/2025-C.T.R. dated September 17, 2025, with specific mention for orthopaedically disabled persons at Serial No. 536. However, since the applicable rate remains 18% for all, the earlier concessional GST benefit for PwOPD buyers no longer applies.
As a result, the Ministry of Heavy Industries has decided to cease issuing GST Concession Certificates under the GST Exemption Certificate Scheme (GECS) effective immediately.
The notice was signed by Under Secretary R. Prasad and issued from Udyog Bhawan, New Delhi, marking an important policy clarification affecting both automobile manufacturers and prospective vehicle buyers in the PwD community.
Official copy of the notification has been attached
