Sarkari Yojana
GST Exemption Certificate Scheme
About GST Exemption Certificate Scheme
The Department of Heavy Industries, Ministry of Heavy Industries, runs the “GST Exemption Certificate Scheme” to issue certificates to Persons with Disabilities (PwDs) with 40% or greater disability, giving orthopedically disabled persons a GST concession when buying a car.
Scheme Overview
Central Government
Ministry of Heavy Industries
Individual
Scheme Details
Eligibility Requirements
To qualify for GST Exemption Certificate Scheme, applicants must satisfy the following conditions:
Any orthopedically physically handicapped person with a permanent…
Any orthopedically physically handicapped person with a permanent disability of 40% or more can apply, whether or not they personally drive the vehicle.
Eligible cars (automatic or manual) must be no…
Eligible cars (automatic or manual) must be no more than 4m long, with engine capacity not exceeding 1200cc (petrol, LPG, or CNG) or 1500cc (diesel).
The GST-concession certificate stays valid for three months…
The GST-concession certificate stays valid for three months from issue, and the vehicle must be purchased within that window to claim the concession.
Benefits Provided
GST Exemption Certificate Scheme provides the following benefits to eligible applicants:
This certificate secures a 10% GST concession with…
This certificate secures a 10% GST concession with zero cess — the holder pays 18% GST and no cess on the car purchase, instead of 28% GST plus applicable cess.
The certificate is issued within a month of…
The certificate is issued within a month of receiving a fully complete application.
It remains valid for 6 months from the…
It remains valid for 6 months from the date of issue.
Documents Required
Applicants should keep the following documents ready before starting the application:
Aadhaar Card
Aadhaar Card.
PAN Card
PAN Card.
A Unique Disability ID card (UDID) from the…
A Unique Disability ID card (UDID) from the Ministry of Social Justice and Empowerment, or a Disability Certificate from the Central/State/District Government bearing the issuing authority's signature, seal, name, and registration number.
Income Tax Returns filed for the last three…
Income Tax Returns filed for the last three years.
A Self-Declaration (in the prescribed Annexure C format)…
A Self-Declaration (in the prescribed Annexure C format) confirming the applicant has not availed this concession in the last five years and will not dispose of the vehicle within 5 years of purchase.
Details of the intended vehicle model, the dealer…
Details of the intended vehicle model, the dealer it will be purchased from, and the RTO where it will be registered. NOTE: If the applicant lacks either medical certificate above, they must submit a duly filled Annexure B, signed and countersigned by an orthopaedic doctor and a civil-surgeon-rank officer respectively, with their seal, name, and registration number.
How to Apply
Offline Application
Applicants can apply for GST Exemption Certificate Scheme through the offline application process outlined below.
Interested, eligible applicants may send their application, in…
Interested, eligible applicants may send their application, in the prescribed format with all required documents, to: The Under Secretary (AEI Section), Department of Heavy Industry, Udyog Bhavan, Room No 428, New Delhi 110011, Tel: 011-23061490
The applicant must inform DHI of the vehicle…
The applicant must inform DHI of the vehicle purchase and its registration number within 30 days of the vehicle's registration date.
Online Application
Applicants can apply for GST Exemption Certificate Scheme through the online application process outlined below.
Home Page Visit the official website at https://dhigecs.heavyindustry.gov.in/…
Home Page Visit the official website at https://dhigecs.heavyindustry.gov.in/ from any browser or device.
Login and Registration New users click "REGISTER" on…
Login and Registration New users click "REGISTER" on the home page and provide their full name, valid email ID, mobile number, and Aadhaar number. An OTP is sent to your registered mobile for verification. You'll also indicate whether you hold a UDID number and, if so, validate it.
Create Password Set a password meeting the criteria…
Create Password Set a password meeting the criteria (at least one lowercase letter, one uppercase letter, one digit, one special character, minimum 8 characters). Confirm the password, enter the captcha, accept the terms and conditions, and click "REGISTER."
Activate Your Account Check your registered email for…
Activate Your Account Check your registered email for a 4-digit OTP, click the activation link provided, and enter the OTP to activate your account.
User Dashboard Once registered and activated, log in…
User Dashboard Once registered and activated, log in with your email ID and password to reach the User Dashboard, where you fill in your details. Save progress by clicking "Draft" before moving ahead.
Application Submission Complete every mandatory field (marked )…
Application Submission Complete every mandatory field (marked *) on the User Dashboard, click "Next," fill in the further mandatory fields on the next page (SCR-11), and click "Final Submit" once done.
Check Application Status Track your GST Exemption Certificate…
Check Application Status Track your GST Exemption Certificate application on the Application Status page (SCR-12); once it shows "Approved," click "Download Certificate" to get your certificate.
Update Vehicle Details After buying the vehicle, updating…
Update Vehicle Details After buying the vehicle, updating its details is mandatory — click "Update Vehicle Details" (SCR-14) and enter the vehicle number and purchase date.
Request Form for OEM/Company If your vehicle's OEM/Company…
Request Form for OEM/Company If your vehicle's OEM/Company or model isn't listed, click "Add New OEM/Company Request" and submit the relevant details (SCR-15).
Official Application & Website
Verify the latest eligibility, dates and instructions before applying.