Divyangjan Vehicle Concessions: 12% GST, 0% Road Tax & Free FASTag Exemption Rules (2026)

Published by Adv. Rajesh Verma on 18 October 2026

1. Ministry of Heavy Industries: 12% Concessional GST Certificate

Under Ministry of Heavy Industries Notification No. S.O. 1378(E):

  • Standard Car GST: 28% GST + up to 22% Compensation Cess = Total ~45–50% Tax.
  • Divyangjan Concessional GST: Flat 12% GST + 0% Cess. This reduces the ex-showroom price by ₹2,00,000 to ₹4,00,000.
  • Application Process: Apply online on the mhi.gov.in portal with UDID Card, Aadhar, and OEM proforma invoice. Receive the digitally signed GST Concession Certificate within 4 weeks.

  • 2. 100% State Motor Vehicle Road Tax Exemption

    Under Section 39/41 of the Motor Vehicles Act:

  • The vehicle is registered with the statutory class "Adapted Vehicle" (formerly Invalid Carriage).
  • 100% Lifetime Road Tax is waived off at the RTO counter upon attaching the UDID Card and Disability Certificate.

  • 3. NHAI Exempted Category (Free FASTag) Application

    Under Ministry of Road Transport & Highways guidelines:

  • Divyangjan adapted vehicles are placed in the "Exempted Category" on all National and State Expressways.
  • Apply for the Exempted FASTag via the IHMCL portal to pass through all FASTag toll lanes with 100% zero toll fee.
  • 🚀 Are You an RTO Agent or Transport Consultant?

    Stop calculating late fines and typing Form 29/30 manually. Manage vehicles, send automated WhatsApp renewal alerts, and print POS receipts with VaahanPro.

    Start Free Sandbox (5 Vehicles) →

    Frequently Asked Questions

    Who is eligible for the 12% concessional GST on car purchase?

    Persons with orthopedic physical disability of 40% or more, possessing a UDID (Unique Disability ID / Swavlamban Card), purchasing a petrol/diesel/CNG car under 4000mm length and engine capacity under 1200cc (petrol) or 1500cc (diesel).

    Is Road Tax completely 0% for Divyangjan vehicle owners?

    Yes. Most States across India (Delhi, Maharashtra, Karnataka, Gujarat, Tamil Nadu, Haryana) provide 100% road tax and registration fee exemption for vehicles registered under the "Adapted Vehicle / Invalid Carriage" category.


    Launch VaahanPro Free Operating System →