Key Points
Government provides GST concessions for disability vehicle adaptations
Vehicles must meet specific length and engine capacity criteria
Support extends to aids and mobility appliances
Adaptation covers physical disabilities over 40%
"Adapted vehicle" can be defined as a motor vehicle either specially designed and constructed, or to which alterations have been made for the use of a person suffering from any physical defect or disability, and used solely by or for such person.
"A total of 96,265 vehicles were registered as adapted vehicles during the period of January 1, 2020, to March 19, 2025," said Bhupathiraju Srinivasa Varma, the Minister of State for Steel and Heavy Industries in a written reply in the Rajya Sabha.
Section 52 of the Motor Vehicles Act, 1988 read with Rule 47A, Rule 47B & Rule 112 of Central Motor Vehicles Rules, 1989 contains provisions related to alteration or retrofitment and endorsement of alteration of vehicle, the Minister said.
People with disabilities such as orthopaedic physical disability of equal to or greater than 40 per cent can purchase the adapted cars at a concessional rate of Goods and Services Tax (GST), with certificates from the Ministry of Heavy Industries (MHI).
As per the Ministry, the concession can be availed for motor vehicles of length not exceeding 4000 mm only.
Petrol, LPG or compressed natural gas-driven vehicles of engine capacity not exceeding 1200 cc; and diesel-driven vehicles of engine capacity not exceeding 1500 cc.
All vehicles sold on the strength of a certificate issued by MHI and with concessional GST would be registered as "Adapted Vehicle", as per Motor Vehicle Act, Varma said.
The Central government also assists in schemes to assist disabled persons with the purchase/fitting of aids and appliances like motorised tricycles, wheelchairs, prostheses and orthosis, walking sticks, accessible smartphones, smart cane, low vision aids, and hearing aids.
