Delhi High Court Questions Centre Over Withdrawal Of GST Concession On Vehicles Purchased By Differently-Abled Persons

The Delhi High Court recently questioned the Central government for effectively withdrawing GST concessions granted to differently-abled persons on purchase of cars.

A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao asked the standing counsel to seek instructions in the matter and respond by December 17.

The Court was dealing with a petition moved by All India Confederation Of The Blind (AICB) challenging a notification issued by the Union Ministry of Heavy Industries reducing GST rate on vehicles from 28% to 18%, without granting any special concessions for the differently-abled.

Earlier, 28% GST was levied on vehicles with a concessional rate of 18% for persons with locomotor disability.

The new notification however prescribes the same rate of 18% GST for all persons, including Orthopedically Disabled Persons.

Advocate Rahul Bajaj appearing for the Petitioner argued that such a move is violative of Right of Persons with Disabilities Act (RPwD Act).

The High Court also wondered “why corresponding proportionate decrease in the rate of GST to be levied from persons who are Orthopedically and Visually Disabled Persons, cannot be brought into effect.”

As such, it asked the standing counsel to seek instructions and file a counter affidavit in the matter.

Appearance: Mr.Rahul Bajaj, Adv. with Mr.Amritesh Mishra and Ms.Sarah, Advs. for Petitioner; Mr.Balendu Shekhar, CGSC with Mr.Krishna Chaitanya, Mr.Rajkumar Maurya, Mr.Divyansh Singh Dev and Ms.Tanisha Samanta, Advs. for R-3 & R-4. Mr.Anurag Ojha, SSC with Mr.Dipak Raj, Adv. for GST Deptt

Case title: All India Confederation Of The Blind (AICB) v. UoI

Case no.: W.P.(C) 9971/2025

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