Lok Sabha Question No. 1690 (UNSTARRED), answered on 2025-03-10
Subject: Exemption from GST to Autism Centres
Ministry: FINANCE
Asked by: Ms. S Jothimani

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE LOK SABHA

## UNSTARRED QUESTION NO.1690

## TO BE ANSWERED ON MONDAY, MARCH 10, 2025

## EXEMPTION FROM GST TO AUTISM CENTRES

## 1690. MS. S JOTHIMANI:

Will the Minister of FINANCE be pleased to state:

- (a)  whether  the  Government is aware that Autism Centres, which  are providing education, care and counselling to children with autism without any profits are not exempted from GST;
- (b) whether it is a fact that only healthcare services extended to terminally ill individuals and persons with severe mental or physical disability are considered charitable organisations and exempted from GST;
- (c) whether it is a fact that severe disability means disability with eighty per cent or more of one or multiple organs;
- (d) whether it is a fact that autism does not fall under the category of severe disability; and
- (e) whether the Government proposes to expand the definition of charitable organisations to include organisations providing services to persons with autism such as Autism Centres?

## ANSWER

## MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

(a) & (b): Under the Goods and Services Tax (GST) framework, exemptions are provided  in Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as under:

- i. Services provided by an educational institution to its students, faculty and staff; [SI No. 66]
2. 'educational institution' means an institution providing services by way of,-
3. (i) pre-school education and education up to higher secondary school or equivalent;
4. (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
5. (iii) education as a part of an approved vocational education course;
- ii. Services by an entity registered under section 12AA [or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. [SI No. 1]
7. 'charitable activities' means activities relating to -
8. (i) public health by way of, -

## (A) care or counselling of

## (I) terminally ill persons or persons with severe physical or mental disability;

(II) persons afflicted with HIV or AIDS;

- (III)  persons  addicted  to  a  dependence-forming  substance  such  as narcotics drugs or alcohol; or

(B) public awareness of preventive  health,  family planning or prevention of HIV infection;

- (i) advancement of religion , spirituality or yoga;
- (ii) advancement of educational programmes or skill development relating

to, -

- (A) abandoned, orphaned or homeless children;
- (B) physically or mentally abused and traumatized persons; (C) prisoners; or
- (D) persons over the age of 65 years residing in a rural area;
- (iii) preservation of environment including watershed, forests and wildlife;
- iii. Services  by  way  of  health  care  services  by  a  clinical  establishment,  an  authorised medical practitioner or para-medics; [SI No. 74]

'clinical  establishment'  means  a  hospital,  nursing  home,  clinic,  sanatorium  or  any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in  any  recognised  system  of  medicines  in  India,  or  a  place  established  as  an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

'health care services' means any service by way of diagnosis or treatment or care for illness,  injury,  deformity,  abnormality  or  pregnancy  in  any  recognised  system  of medicines in India and includes services by way of transportation of the patient to and from  a  clinical  establishment,  but  does  not  include  hair  transplant  or  cosmetic  or plastic  surgery,  except  when  undertaken  to  restore  or  to  reconstruct  anatomy  or functions  of  body  affected  due  to  congenital  defects,  developmental  abnormalities, injury or trauma;

iv. Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA [or 12AB] 123 of the Income-tax Act, 1961 (43 of 1961). [SI No. 74A]

(c) & (d): As per the information provided by Department of Empowerment of Persons with Disabilities,  Section  2(r),  2(s)  and  2(t)  of  the  RPwD  Act  2016  define  the  'person  with benchmark  disability',  'person  with  disability'  and  'person  with  disability  having  high support  needs'.  Further,  as  per  Schedule  to  RPwD  Act  2016,  'autism  spectrum  disorder' means a neuro-developmental condition typically appearing in the first three years of life that significantly affects a person's ability to communicate, understand relationships and relate to others, and is frequently associated with unusual or stereotypical rituals or behaviours. As per the Guidelines for assessing the extent of specified disabilities dated 14.03.2024 issued by the Department of Empowerment of Persons with Disabilities, the diagnosis of Autism Spectrum Disorder (ASD) is being carried out as under:

The diagnosis of ASD is being established by the DSM-5-based AIIMS-modified INCLEN diagnostic  tool  for  ASD.  The  Indian  Scale  of  Assessment  of  Autism  is  utilized  for  the calculation of disability among children ≥6 years.

Disability Calculation:

Children <6years

All children with ASD in the age group <6 years is assessed and given the disability of 60 to 79%  (Moderate  Autism).  They  are  re-assessed  at  the  age  of  ≥6  years  for  severity-based disability calculation as per Indian Scale of Assessment of Autism.

Children/ adolescents ≥6 years

The severity-based disability calculation for autism spectrum disorder will be based on the Indian Scale of Assessment of Autism. The disability levels will be as per Table 1.

|   Serial Number | Indian Scale of Assessment of Autism Score   | Disability Percentage   |
|-----------------|----------------------------------------------|-------------------------|
|               1 | Mild Autism (ISAA Score 70 to 106)           | 40 to 59% disability    |
|               2 | Moderate Autism (ISAA Score (107 to 153)     | 60 to 79% disability    |
|               3 | Severe Autism (ISAA Score >153)              | ≥80% disability         |

- (e): With regard to the exemptions provided under GST, the rates and exemptions are decided based on the recommendations of the GST Council, which  is a constitutional  federal  body comprising  representatives  from  the  Central  and  State  Governments.  There  is  no  such recommendation of GST Council.

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