Case Law Details
Case Name : Nipun Malhotra Vs Union of India (Supreme Court)
Related Assessment Year :
Courts :
Supreme Court of India
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Nipun Malhotra Vs Union Of India (Supreme Court)
The petition is filed to seek exemption from GST on Disability aids i.e mobility services.
The contention of petitioner is that, a normal person is not required to pay tax for walking. However, a disabled person is required to pay 5% tax for walking. He submitted that most disability equipment’s are imposed GST at a rate of 5%. The counsel replied that the decision to impose GST was taken by the GST Council and the Ministry of Finance only executed the Council’s decision. Therefore, he sought liberty to move a representation before the GST C...
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