GST reduced rate on assistive devices ensures preferential tax treatment for specified disability aids and medical implants. Specified assistive devices and rehabilitation aids for persons with disabilities are subject to a reduced GST rate of 5% under Schedule I up to 21-09-2025. The Schedule lists braille equipment and production machinery; mobility aids including canes, electronic orientation devices and wheelchairs; optical and sensor devices; educational and measuring aids; talking books and braille paper; assistive listening devices; consumables like external catheters; stair lifts; and medical instruments and implants. The Schedule notes amendments omitting certain orthopaedic appliances and inserting retrofit kits, and records a clarification on implants under HSN 9021 for the period before 18-07-2022.
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.
GST reduced rate on assistive devices ensures preferential tax treatment for specified disability aids and medical implants.
Specified assistive devices and rehabilitation aids for persons with disabilities are subject to a reduced GST rate of 5% under Schedule I up to 21-09-2025. The Schedule lists braille equipment and production machinery; mobility aids including canes, electronic orientation devices and wheelchairs; optical and sensor devices; educational and measuring aids; talking books and braille paper; assistive listening devices; consumables like external catheters; stair lifts; and medical instruments and implants. The Schedule notes amendments omitting certain orthopaedic appliances and inserting retrofit kits, and records a clarification on implants under HSN 9021 for the period before 18-07-2022.
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