Lok Sabha Question No. 256 (UNSTARRED), answered on 2026-02-02
Subject: GST Rebates for Assistive Devices for Persons with Disabilities
Ministry: FINANCE
Asked by: Shri M K Raghavan, Shri Murasoli S, Shri Robert Bruce C

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

## UNSTARRED QUESTION NO. 256

TO BE ANSWERED ON MONDAY, FEBRUARY 02, 2026/MAGHA 13, 1947 (SAKA)

## GST REBATES FOR ASSISTIVE DEVICES FOR PERSONS WITH DISABILITIES

256. SHRI M K RAGHAVAN: SHRI ROBERT BRUCE C: SHRI MURASOLI S:

Will the Minister of FINANCE be pleased to state:

- (a) whether the Government is aware that several assistive devices and  mobility  aids  for  persons  with  disabilities,  which  previously received  concessional  GST  benefits  or  effective  price  reductions, including  discounts  of  upto  10  per  cent  are  no  longer  available
- under the revised GST rate structure, if so, the details thereof;
- (b)  the  details  of  the  current  Goods  and  Services  Tax  (GST)  rates applicable  to  assistive  devices  and  technologies  used  by  persons with disabilities, including but not limited to wheelchairs, prosthetics,  hearing  aids,  Braille  printers,  screen  readers,  mobility aids and accessible communication technologies;
- (c) the reasons for retaining GST on such assistive devices despite their  essential  nature  and  whether  the  Government  proposes  to rationalise or eliminate these taxes;
- (d)  whether  the  Government  proposes  to  reinstate  or  revise  GST rebates/discounts for differently abled persons to ensure affordably for essential assistive products, if so, the details thereof along with the timeline fixed for its implementation;
- (e) whether the Government  has consulted the GST  Council regarding re-categorising assistive devices for persons with disabilities under lower or zero GST slabs considering their essential and non-luxury nature, if so, the details thereof along with the outcomes of such consultations; and
- (f)  whether  the  Government  has  received  any  representations  or recommendations from disability rights organisations, the Department of Empowerment of Persons with Disabilities, or other stakeholders seeking GST exemption on such essential aids and if so, the details thereof?

## MINISTER OF STATE IN THE MINISTRY OF FINANCE

## (a) to (f):

- (i) GST rates are notified based on the recommendations of the GST  Council,  which  is  a  constitutional  body  consisting  of representatives  of  both  the  Union  and  State/Union  Territory Governments.
- (ii) Presently,  the  following  assistive  devices,  rehabilitation  aids and  other  goods  for  disabled  persons  attract  a  concessional GST rate of 5% GST:
- 
- Braille writers and braille writing instruments
- Hand  writing  equipment  Braille  Frames,  Slates,  Writing
-  Guides, Script Writing Guides, Styli,
-  Braille Erasers
- 
- Canes, Electronic aids like the Sonic Guide
- 
- Optical, Environmental Sensors
-  Arithmetic aids like the Taylor Frame  (arithmetic  and algebra types), Cubarythm, Speaking or Braille calculator
-  Geometrical  aids  like  combined  Graph  and  Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
-  Electronic measuring equipment, such as calipers, micrometers,  comparators,  gauges,  gauge  blocks  Levels, Rules, Rulers and Yardsticks

## ANSWER (SHRI PANKAJ CHAUDHARY)

-  Drafting,  Drawing  aids,  tactile  displays  Specially  adapted clocks and watches
-  Wheel  chairs  falling  under  heading  No.  87.13  of  the  First Schedule of the Customs Tariff Act, 1975
-  Retro fitment kits for vehicles used by the disabled
-  Artificial electronic larynx and spares thereof
- 
- Artificial electronic ear (Cochlear implant)
-  Talking  books  (in  the  form  of  cassettes,  discs  or  other sound reproductions) and large-print books, braille embossers, talking calculators, talking thermometers
-  Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines
-  Braille paper
-  All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
-  Aids for improving mobility of the blind such as electronic orientation  and  obstacle  detection  appliance  and  white canes
-  Technical aids for education, rehabilitation, vocational training and  employment  of  the  blind  such  as  Braille typewriters,  braille  watches,  teaching  and  learning  aids, games and other instruments and vocational aids specifically adapted for use of the blind
- 
- Assistive listening devices, audiometers
-  External  catheters,  special  jelly  cushions  to  prevent  bed sores, stair lift, urine collection bags
-  Instruments and implants for severely physically handicapped  patients  and  joints  replacement  and  spinal instruments and implants including bone cement.
-  Parts of Crutches, Wheel chairs, Walking frames, Tricycles, Braillers, and Artificial limbs
-  Orthopaedic  appliances,  such  as  crutches,  surgical  belts, and trusses; Splints and other fracture appliances; artificial parts  of  the  body;  other  appliances  which  are  worn  or carried,  or  implanted  in  the  body,  to  compensate  for  a defect or disability; intraocular lens
- (iii) Hearing aids and parts for manufacture of hearing aids attract a GST rate of Nil.
- (iv) Further,  small  petrol/diesel  driven  motor  vehicles  for  use  of persons with orthopedic physical disability attract a GST rate of 18%
- (v) The GST Council in its 56th Council Meeting held on 03.09.2025  recommended  rationalisation  of  the  current  4tiered tax rate structure into a citizen friendly 'Simple Tax' - a 2-rate  structure.  The  GST  Council  in  the  said  meeting  had recommended rationalization of GST rate from 28% to 18% on small petrol/ diesel driven motor vehicles. It did not recommend any change to the rate of GST on small petrol/diesel driven motor vehicles for persons with orthopedic physical  disability,  which  continue  to  attract  18%  GST  as earlier.
- (vi) Representations  have  been  received  from  disability  rights organisations and other stakeholders seeking concessional/exemption  from  GST  on  these  goods,  including motor vehicles for physically disabled persons and wheelchairs.    In  this  regard,  it  is  submitted  that  any  rate change in GST can only be done based on the recommendations of the GST Council.

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