Following motor vehicles of length not exceeding 4000 mm, namely: -(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and (b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department — GST rate 18%

As per Notification 9/2025, following motor vehicles of length not exceeding 4000 mm, namely: -(a) petrol, liquefied petroleum gases (lpg) or compressed natural gas (cng) driven vehicles of engine capacity not exceeding 1200cc; and (b) diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of deputy secretary to the government of india in the department of heavy industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said department classified under HSN 8703 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST.