SC seeks Centre's response on plea concerning GST concession on car purchase by persons with disabilities
GST
Dated:- 1-12-2025
PTI
New Delhi, Dec 1 (PTI) The Supreme Court on Monday sought responses from the Centre and others on a plea which said the authorities have effectively extinguished the concessional Goods and Services Tax benefits on the purchase of cars by persons with disabilities.
A bench of Justices Vikram Nath and Sandeep Mehta issued notices to the Centre and others, including the Goods and Services Tax (GST) Council, seeking their replies on the plea within four weeks.
“Issue notice, returnable within four weeks,” it said while hearing the plea filed by a 100 per cent visually-impaired man.
The plea, filed th
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he concerned GST exemption certificate scheme.
The plea said concessionary tax treatment for cars for persons with disabilities originated in 1999 when the Ministry of Heavy Industries granted a reduced excise duty rate for cars driven by or meant for differently-abled persons, which was further liberalised in 2007.
It said that with the advent of the GST regime in 2017, the Ministry of Finance prescribed a concessional GST rate of 18 per cent for cars for differently-abled persons as against a higher rate for other cars, creating a distinct fiscal regime for such vehicles.
The plea said the petitioner had applied online in December 2024 for a GST concession certificate under the GST exemption certificate scheme for purchasing a car in P
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