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HomeGST18% GST to Apply Uniformly on Small Cars, Concession for PWOPD Discontinued...

18% GST to Apply Uniformly on Small Cars, Concession for PWOPD Discontinued [READ CLARIFICATION]

GST

Published on

By Mariya Paliwala
18% GST to Apply Uniformly on Small Cars, Concession for PWOPD Discontinued [READ CLARIFICATION]

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The Ministry of Finance has clarified the position regarding concessional GST rates and purchase of vehicles by Persons with Orthopaedic Physical Disability (PWOPD).

The same rate of 18% GST will now apply to all persons, including orthopaedically disabled persons. Hence, the Ministry of Heavy Industries has decided to discontinue issuing the GST concession Certificate for Orthopaedically Disabled Persons under the GST Exemption Certificate Scheme (GECS).

The Ministry of Finance has clarified that the vehicles (<4000 mm and petrol (<1200cc), Diesel (< 1500 cc) are already covered under entries at 534 and 535 of Schedule II of Notification No. 09/2025-C.T.R. dated 17.09.2025.

The Vehicles for orthopaedically disabled persons are listed separately at S. No. 536 of Schedule II of the same Notification.

The applicable GST rate for such small cars, whether purchased by general persons or by orthopaedically disabled persons, is uniformly 18%.

Notification Details

Date: 08/10/2025

Click Here To Read Notification

Read More: Facing ‘System Failure’ or ‘Schema Validation Failed’ Errors While Filing GSTR-7? Here’s What You Can Do

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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