Status Check, Procedures, Facilities

Organisation : Ministry of Heavy Industries
Facility Name : GST Exemption Certificate Scheme
Applicable For : Orthopedic Physically Handicapped Person
Website : https://dhigecs.heavyindustry.gov.in/

DHIGECS GST Exemption Certificate Scheme

GST concession to PWDs

Eligibility

Any Orthopedic Physically handicapped person having permanent disability of 40% & above can apply for the benefit under the scheme as per the Notification of Ministry of Finance bearing No. 14/2019 – Integrated Tax Rate dated 30th September 2019 as amended time to time.

Applicable Vehicles

In Compliance to the Notification of Ministry of Finance dated 30th September 2019, Cars ( automatic or manual ) having length less than equal to 4m and engine capacity of not more than 1200 cc (petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) or 1500 cc (diesel) qualify for purchase under this scheme.

As per Ministry of Finance Notification No. 14/2019 – Integrated Tax Rate dated 30th September 2019 and notification no. 1/2017-Compensation cess (Rate) dated 28th June 2017, concession of 10% on GST can be availed through this certificate and zero cess would be applicable. A person availing this certificate will have to pay 18% GST & no cess instead of 28% GST & applicable cess on purchase of car.

How To Apply?

** The applicant has to apply for the benefit before purchase of vehicle, GST refund after the vehicle is purchased would not be possible.
** For applying the applicant has to visit the URL https://gecs.heavyindustries.gov.in/
** Here He/She can take help of user manual as a guide in filling the online application.
** After filling the application and uploading the required documents, he/she has to click on submit button and the application will be received by the department.

Documents Required

Copy of Aadhar, PAN, UDID( if available)/Disability Certificate and Selfdeclaration (legible documents) need to be uploaded on the portal while filling application.

A person having Unique Disability Id Card (UDID) (issued by Ministry of Social Justice and Empowerment, Govt. of India) or Disability certificate (issued by Central Govt./State Govt./District Govt. bearing the proper signature and seal of the issuing authority wherein their name and registration no. should be mentioned) do not need any other medical certificate.

However, if a person does not have either of the medical certificates as referred above, then duly-filled annexure B is required with signature and countersignature of orthopedic doctor and civil surgeon rank officers respectively with their seal indicating their name and registration no.

Timeline

The certificate is issued within a month of receipt of the application complete in all respects.

Validity Period

The certificate is valid for a period of 3 months from the date of issuance.

FAQs

1. Where to complain in case car dealer or RTO do not honour GST certificate issued by DHI?
In Such case, the matter may be brought to the notice of Federation of Automobile Dealers Association of India (FADA) and Ministry of Road Transport & Highways respectively.

2. What to do if the validity of certificate gets expired without the purchase being made?
During this COVID-19 Pandemic scenario, the government is providing the facility for validity extension of GST concession certificate. This extension is granted for a limited period and may be annulled at any time by the government.

For seeking extension in validity period of issued GST concession certificate, following documents need to be sent / emailed (single pdf file) after expiry of existing certificate: –
1. Application for seeking extension in validity period along with reason for non-utilization of GST concession certificate in details (on plain paper duly signed by the applicant).
2. Copy of GST concession certificate.
3. Letter from Dealer confirming non-delivery of vehicle.

3. Can anyone request for change in GST concession certificate?
Request for change in GST concession certificate can be made only under these two circumstances:-
a. Closure of dealership
b. Discontinuation of model/variant.

Under no other circumstances, request for change will be entertained. No request for change will be entertained in case, incorrect details of dealer/RTO has been entered by applicant during submission of application.

For seeking change in GST concession certificate, following documents need to be sent / emailed (single pdf file) : –
1. Application for seeking Change in Model/Dealer along with reason for change in details (on plain paper duly signed by the applicant).
2. Copy of GST concession certificate.
3. Letter from the Dealer confirming non-delivery of vehicle, supported by valid reason.
4. Details of the New Dealer (Name, Address, email id) / Model as desired (Length and engine capacity should be as per specifications stipulated in the guideline).

Note: This Is A System Generated Certificate. Certificate

Some Important Information From Comments

Comments:
1. I beg to State that I have received the Certificate of GST exemption number MHl-181221180051-0000 for your Ministry the Certificate issued by you is invalid due to non availability of car Aura S-AMT Hyundai Motors India Ltd which was booked from Keten Hyundai, Chandrapur, Maharashtra on Dated 18/12/2021 was not available in given time due to some difficulties of the company. Now, as per information of the Hyundai car company the car would be available at the end of April 2022. Therefore, you are kindly requested to extend the GST Certificate to me as early as possible so that, I can get advantage of it.

2. I would like to submit that, I have sanctioned with GST concession certificate with car of Honda Amaze 1.2 V CVT Petrol variant. But the company, M/s. TVS Mobility pvt. Ltd., in their letter dated.19.03.2022, reported that the model, Honda Amaze 1.2 V CVT – Petrol variant was discontinued. Instead of that present model is Honda Amaze 1.2 VX CVT – Petrol variant and the CC capacity and length of the car remains unchanged. This has been represented in my mail dated.7.4.2022 and 20.4.2022. Further I submit that I am working as ASSISTANT EXECUTIVE ENGINEER, in TAMILNADU WATER SUPPLY AND DRAINAGE BOARD, TAMILNADU., a unit Government of Tamilnadu. I am in need of car for personal and as well as officially. So, I request that necessary modification in the certification may please be issued early.