<h1>GST reduced rate on assistive devices ensures preferential tax treatment for specified disability aids and medical implants.</h1> 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.