The Delhi high court has criticised the central government for not introducing new concessions on the purchase of certain categories of vehicles for differently abled individuals after the recent Goods and Services Tax (GST) reforms, observing that the move amounted to “positive discrimination”.

The Centre earlier this month brought down the GST applicable on purchase of certain vehicles, including small cars, certain motorcycles, three-wheelers, and buses, among others, to 18% from 28%. A petition filed by the All India Confederation of the Blind (AICB) has stated that earlier, individuals with locomotor disabilities were entitled to a concessional GST rate of 18% on vehicles, while the standard rate for others was 28%. It argued that the Union Ministry of Heavy Industry’s October 8 notification does not make any provision for such people.

The court, during the hearing on Wednesday, expressed its disappointment on the issue.

“What have you done? What can be the plausible basis for this? There has to be a rationale for GST…You have taken away the benefit already given to them. You brought it down from 28% to 18%, and now it is 18% for all,” a bench of Chief Justice DK Upadhyay and Justice Tushar Rao Gedela said. It directed the Centre’s counsel to seek instructions and clarify the rationale behind the decision.

On its part, AICB, represented by advocate Rahul Bajaj, said the Centre’s move was violative of the rights of people with locomotor disability and the provisions of the Right of Persons with Disabilities Act (RPwD Act).

The court said:“What have you done for the vulnerable? The choice is that you better do it. It is a kind of positive discrimination. Why could you not reduce the GST for them as well?”

Directing the Centre to answer why a corresponding decrease in the rate of GST to be levied from people “who are orthopedically and visually disabled cannot be brought into effect”, the HC fixed December 17 as the next date of hearing.

Source: Hindustan Times