prpri SC grants to Move Representation Seeking Exemption from GST on Disability Aids with GST Council SC grants to Move Representation Seeking Exemption from GST on Disability Aids with GST Council

Case Law Details

Case Name : Nipun Malhotra Vs Union of India (Supreme Court)
Appeal Number : Writ Petition (Civil) No. 725/2019
Date of Judgement/Order : 26/10/2020
Related Assessment Year :

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 Council seeking waiver of GST on disability products.

Hence, the Supreme Court granted liberty to the petitioner to move a representation with the GST council for no GST on disability products.


1. The application for intervention on behalf of Ms Manasi Joshi is allowed.

2 The application for impleading the GST Council is allowed. The amendment be carried out within a period of two weeks. Notice shall issue to the newly impleaded respondent.

3. Mr K K Venugopal, Attorney General for India has, in pursuance of the previous hearing, assisted the Court. The Learned Attorney General states that after a detailed discussion with the Secretary – Revenue, it has been found that it may not be possible to accede to the request of the petitioners that an exemption from tax be granted on ‘mobility devices’ because of the policy implications. However, he submitted that the petitioner may move a representation before the GST Council.

4. Mr Pinaki Misra, learned senior counsel appearing on behalf of the petitioner states that he would wish to press the petition. However, he submitted that since the petition under Article 32 of the Constitution has been instituted in the public interest to safeguard the interests of a large number of similarly situated disabled persons, who have to suffer a tax on mobility devices, at this stage he would move a representation with the GST Council.

5. The Attorney General states that there could be no objection to the petitioner pursuing a representation.

6. The counter affidavit(s) be filed within two months.

7. List the Writ Petition for final disposal, in March 2021.

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