Introduction: This article presents the Indian Government’s response to a query regarding the issuance of GST concession certificates to disabled individuals. It provides information about the number of beneficiaries across states, considerations for reducing the percentage of disability for availing concessions, and the government’s stance on the matter.
Analysis: (a) The number of GST concession certificates issued successfully to disabled individuals across states for the last two years (01.04.2020 – 31.03.2022) is provided in the attached annexure. The data indicates the distribution of beneficiaries among various states and union territories.
(b) There is no indication in the response that the government wishes to reduce the percentage consideration for disability from 40% to 30% or lower, as per the international classification for disabled individuals.
(c) The response confirms that there is no current proposal under consideration to reduce the percentage consideration for disability to avail GST concessions. The reasons for not pursuing such a proposal are not provided in the response.
Conclusion: The Indian Government’s response offers insights into the issuance of GST concession certificates to disabled individuals and the state-wise distribution of beneficiaries. Additionally, it clarifies that there is no ongoing consideration to reduce the percentage consideration for disability to avail GST concessions. As the government’s stance remains unchanged, it appears that the current criteria for availing such concessions will continue to apply.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
RAJYA SABHA
UNSTARRED QUESTION NO-2126
ANSWERED ON – 08.08.2023
GST CONCESSION CERTIFICATES FOR THE DISABLED
2126. SHRI MANAS RANJAN MANGARAJ:
SHRI NIRANJAN BISHI:
Will the Minister of FINANCE be pleased to state:-
(a) the number of GST concession certificates issued successfully to disabled individuals, State-wise, for the last two years;
(b) whether Government wishes to reduce the percentage consideration for disability from 40 per cent to 30 per cent or lower, as per the international classification for disabled individuals; and
(c) if so, the details thereof and if not, the reasons therefor?
ANSWER
THE MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
(a): The state-wise list of beneficiaries to avail concessional GST on certain vehicles for the last two years (01.04.2020 – 31.03.2022) is attached in the annexure.
(b)&(c): No such proposal is currently under consideration.
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Annexure
| S. No | States & UTs | No. of Beneficiaries |
|---|---|---|
| 1. | Andaman and Nicobar Islands | 0 |
| 2. | Andhra Pradesh | 81 |
| 3. | Arunachal Pradesh | 1 |
| 4. | Assam | 7 |
| 5. | Bihar | 27 |
| 6. | Chandigarh | 29 |
| 7. | Chhattisgarh | 32 |
| 8. | Delhi | 120 |
| 9. | Goa | 6 |
| 10. | Gujarat | 327 |
| 11. | Haryana | 192 |
| 12. | Himachal Pradesh | 10 |
| 13. | Jammu and Kashmir | 20 |
| 14. | Jharkhand | 8 |
| 15. | Karnataka | 207 |
| 16. | Kerala | 202 |
| 17. | Ladakh | 0 |
| 18. | Lakshadweep | 0 |
| 19. | Madhya Pradesh | 82 |
| 20. | Maharashtra | 423 |
| 21. | Manipur | 0 |
| 22. | Meghalaya | 0 |
| 23. | Mizoram | 0 |
| 24. | Nagaland | 0 |
| 25. | Odisha | 12 |
| 26. | Puducherry | 4 |
| 27. | Punjab | 55 |
| 28. | Rajasthan | 298 |
| 29. | Sikkim | 2 |
| 30. | Tamil Nadu | 241 |
| 31. | Telangana | 121 |
| 32. | The Dadra and Nagar Haveli and Daman and Diu | 0 |
| 33. | Tripura | 0 |
| 34. | Uttarakhand | 31 |
| 35. | Uttar Pradesh | 266 |
| 36. | West Bengal | 11 |
whether concession in GST Rates levied on Disabled individuals is on par with IT section 80U of Income tax scheme. If not what concessions are extended to them be made available. Thanks.