Government of India responded to a query regarding the possibility of waiving the Goods and Services Tax (GST) on artificial limbs and assistive devices for individuals with severe physical disabilities, including amputations. The Ministry of Finance clarified that GST rates and exemptions are decided by the GST Council, which has not recommended any changes in this area. Since the introduction of GST, assistive devices and rehabilitation aids for the disabled, including implants and instruments for severely physically handicapped individuals, have been subject to the lowest GST rate of 5%. Therefore, there are no plans to further reduce or exempt GST on such devices.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
LOK SABHA
UNSTARRED QUESTION NO.1128
TO BE ANSWERED ON MONDAY, DECEMBER 02, 2024/ AGRAHAYANA 11, 1946 (SAKA)
GST EXEMPTION ON ARTIFICIAL LIMBS
1128. DR. C N MANJUNATH:
Will the Minister of FINANCE be pleased to state:
that the Government has any plans to waive off GST on Artificial Limbs/various Assistive Devices for patients who have significant physical disabilities including amputations of legs and arms to benefit poor and lower middle class people?
ANSWER
MINISTER OF STATE IN THE MINISTRY OF FINANCE
(SHRI PANKAJ CHAUDHARY)
GST rates and exemptions are prescribed on the recommendations of the GST Council which consists of representation from both Union and State/UT Governments. There is no such recommendation of the GST Council.
Since inception of GST, assistive devices, rehabilitation aids and other goods for the disabled such as instruments and implants for severely physically handicapped, have been prescribed the lowest tax rate or GST i.e. @ 5%.
