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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Concessional GST rate enables domestic manufacturers to claim input tax credit and refunds, lowering costs for assistive devices.</h1> A specified list of assistive devices and rehabilitation aids for physically challenged persons is placed in a concessional 5% GST rate slab. This allows domestic manufacturers to avail Input Tax Credit on higher rated inputs and to seek refunds where output GST is lower than input GST, reducing domestic production costs. Full exempt treatment would zero rate imports but cause domestically produced items to bear input taxes, creating negative protection for domestic value addition; the 5% rate thus balances affordability for users and competitiveness for manufacturers.

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