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Is there any exemption in GST for handicap person on purchase of 2 wheeler vehicle?

Is there any exemption in GST for handicap person on purchase of 2 wheeler vehicle?

Reply— No, there is no exemption for handicapped person on purchase of two wheeler vehicle. However in case of four wheeler there is a concessional rate for handicapped persons. 

18% GST instead of 28% for 
Cars for physically handicapped persons, subject to the following conditions:

a) 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 are capable of being used by the physically handicapped persons; and

b) the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

And compensation cess is also NIL on  cars for physically handicapped persons.  

Posted Date: Mar 22, 2019
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