<h1>GST Set at 5% for Assistive Devices, Benefiting Physically Challenged and Supporting Domestic Manufacturers with Input Tax Credit.</h1> The Goods and Services Tax (GST) rate for assistive devices and rehabilitation aids for physically challenged persons has been set at a concessional 5%. This includes items like Braille writers, canes, electronic aids, wheelchairs, and orthopedic appliances. The 5% GST rate allows domestic manufacturers to claim Input Tax Credit on the 18% GST paid for raw materials, reducing the cost of domestically produced goods. This rate prevents increased costs for domestic manufacturers compared to imported goods, creating a beneficial situation for both users and producers of these devices.