GST rate for assistive devices applies preferential tax treatment to specified rehabilitation, mobility and educational aids for disabled persons. Schedule I designates specified assistive devices, rehabilitation aids and related goods for persons with disabilities as subject to a reduced GST rate of 5% from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate). The operative list (List 1, S. No. 478) itemises braille and tactile writing instruments and supplies, electronic orientation and measuring aids, talking and large-print educational materials, wheelchairs and vehicle retrofit kits, prosthetic and implantable electronic devices, assistive listening equipment, and clinical care items and implants specifically adapted for disabled users.
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 rate for assistive devices applies preferential tax treatment to specified rehabilitation, mobility and educational aids for disabled persons.
Schedule I designates specified assistive devices, rehabilitation aids and related goods for persons with disabilities as subject to a reduced GST rate of 5% from 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate). The operative list (List 1, S. No. 478) itemises braille and tactile writing instruments and supplies, electronic orientation and measuring aids, talking and large-print educational materials, wheelchairs and vehicle retrofit kits, prosthetic and implantable electronic devices, assistive listening equipment, and clinical care items and implants specifically adapted for disabled users.
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