GST Exemption Certificate Scheme

Description
The "GST Exemption Certificate Scheme" has been introduced by the Department of Heavy Industries, Ministry of Heavy Industries for issuing certificates to Persons with Disabilities PwDs having a disability percentage equal to or greater than 40%. The scheme provides GSC Concession to orthopedically disabled persons on purchase of a car.

Benefits
• A concession of 10% on GST can be availed through this certificate and zero cess would be applicable. A person availing of this certificate will have to pay 18% GST & no cess instead of 28% GST & applicable cess on the purchase of a car.
• The certificate is issued within a month of receipt of the application complete in all respects.
• The certificate is valid for a period of 6 months from the date of issuance.

Eligibility Criteria
1. Any Orthopedic Physically handicapped person having a permanent disability of 40% & above can apply for the benefit under the scheme, irrespective of whether the applicant drives the vehicle himself or otherwise.
2. Cars (automatic or manual) having a length less than or 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.
3. The said Certificate for availing the GST concession would be valid for a period of three months from the date of issue of the certificate and the vehicle would have to be purchased by the applicant within this three-month period to avail the concession.

Application Process
Step 1: Interested and eligible applicants may send their applications in the prescribed format along with all required documents to the following address: The Under Secretary (AEI Section), Department of Heavy Industry, Udyog Bhavan, Room No 428, New Del…
Offline

Interested and eligible applicants may send their applications in the prescribed format along with all required documents to the following address: The Under Secretary (AEI Section), Department of Heavy Industry, Udyog Bhavan, Room No 428, New Delhi 110011, Tel: 011-23061490
The applicant would inform DHI about the purchase of the vehicle and the Registration number of the vehicle to the Department of Heavy Industry within a period of 30 days from the date of registration of the vehicle.

Step 2: Visit the official website at https://dhigecs.heavyindustry.gov.in/ using any web browser or device.
If you are not registered, click the "REGISTER" button on the home page. Follow the registration process, which includes providing your full name,…
Online

Visit the official website at https://dhigecs.heavyindustry.gov.in/ using any web browser or device.
If you are not registered, click the "REGISTER" button on the home page. Follow the registration process, which includes providing your full name, valid email ID, mobile number, and Aadhar number. An OTP will be sent to your registered mobile number for verification. You will also need to specify if you have a UDID number. If you do, provide the UDID number and validate it.
Create a password that meets the specified criteria (at least one lowercase letter, one uppercase letter, one number, one special character, and a minimum length of 8 characters). Confirm your password and enter the captcha code. Agree to the terms and conditions, and click "REGISTER."
Check your registered email for a 4-digit OTP and click the provided activation link. Enter the OTP to activate your account.
After successful registration and activation, log in to the site using your email ID and the password you created. You'll be directed to the User Dashboard, where you can fill in your information. Save your filled information by clicking the "Draft" button and proceed to the next steps.
Complete all mandatory fields marked with an asterisk (*) in the User Dashboard. Click "Next" to proceed and continue to fill in additional mandatory fields on the subsequent page (SCR-11). Once all information is filled, click "Final Submit."
Visit the Application Status page (SCR-12) to track the progress of your GST Exemption Certificate application. When your status shows "Approved," you can click "Download Certificate" to access your certificate.
After purchasing a vehicle, it's mandatory to update your vehicle details. Click on "Update Vehicle Details" as displayed in SCR-14. Provide your vehicle number and the date of purchase.
If the OEM/Company or model of your vehicle is not listed, you can request to add new entries. Click "Add New OEM/Company Request" and provide the relevant information as shown in SCR-15.

Required Documents
• Aadhar Card
• PAN Card
• Unique Disability ID card (UDID) (issued by the 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)
• Income Tax Return filed for the last three years.
• Self-Declaration stating that he has not availed this concession in the last five years and he will not dispose of the vehicle after availing the GST concession for a period of 5 years from the date of purchase in the prescribed format placed in Annexure C.
• Details of the Vehicle Model they intend to purchase along with the name of the dealer from whom the vehicle will be purchased and the name of RTO, where the vehicle will be registered.

Frequently Asked Questions
Q: What is the process for updating vehicle details after purchase?
A: After purchasing a vehicle, applicants can update their vehicle details on the portal by providing the vehicle number and date of purchase.

Q: Is the scheme available for both new and used vehicles?
A: The guidelines specify the criteria for the eligible vehicles but do not distinguish between new or used cars.

Q: Can the online application be saved as a draft and completed later?
A: Yes, the online application can be saved as a draft in the User Dashboard and completed at a later time.

Q: What happens if an applicant misses the three-month window for purchasing the vehicle?
A: Missing the three-month window for purchasing the vehicle means the applicant won't be able to avail the concession, and they may need to reapply.

Q: Can a person apply for this scheme if they don't drive the vehicle themselves?
A: Yes, the scheme is open to both individuals who drive the vehicle themselves and those who don't.

Q: How is the 10% GST concession calculated for vehicle purchases?
A: The 10% GST concession is calculated as a reduction of the standard GST rate, which is 28%, to 18% for eligible applicants.

Q: What should applicants do if they face technical issues during the online application process?
A: If technical issues occur during the online application, it's recommended to contact the provided support or helpdesk for assistance.

Q: Is there any specific format or template for the self-declaration statement, or can applicants draft it themselves?
A: It's advisable to use the prescribed format for the self-declaration statement to ensure it meets the scheme's requirements.

Q: What is the significance of the OTP in the registration process?
A: The OTP (One-Time Password) is used for verification and ensures that the applicant's contact information is valid.

Q: What is the process if an applicant's disability certificate is from a district government?
A: If the disability certificate is from a district government, it should bear the proper signature and seal of the issuing authority, and the name and registration number should be mentioned.

Q: How long does it usually take for the certificate to be issued after submitting an application?
A: The certificate is typically issued within a month from the date of receiving a complete application.

Q: Can you provide more details about the required specifications for creating a password during online registration?
A: The password must include at least one lowercase letter, one uppercase letter, one number, one special character, and be a minimum of 8 characters in length.

Q: How is the engine capacity of a vehicle determined for this scheme?
A: Engine capacity is based on the type of fuel (petrol, LPG, CNG, or diesel) and must meet the specified limits to qualify for the concession.

Q: What are the consequences if someone disposes of the vehicle within five years after availing the GST concession?
A: If the vehicle is disposed of within five years, the applicant may be subject to penalties or other legal consequences.