The issue of GST on disability Aids

Source: This post ‘’ is created based on the article Wheelchair Tax – GST on disability aids is unfair, published in Indian Express on 19^th July 2024.

UPSC Syllabus: GS paper 2- Social Issues –

News: Goods and Services Tax (GST) was imposed on essential mobility aids for disabled individuals in India in 2017. It highlights a severe injustice.

Five percent tax is charged on prosthetic limbs, Braillers, and wheelchairs, effectively penalizing disabled individuals for their basic needs.

What are the issues with taxing the disability aids?

Article 14: The GST on disability aids is argued to be unreasonable under Article 14 of the Indian Constitution, which guarantees equality before the law. While it discriminates against disabled and imposes on taxes on movement and learning of abled-bodies individuals. For example, A motorized wheelchair costing Rs 1 lakh incurs a GST of Rs 5,000. If the wheelchair lasts for 500 kilometers, the tax burden equates to Rs 10 per kilometer. This burden is unjustifiable when compared to the tax-free movement of able-bodied individuals. Blind individuals face an additional tax burden due to the GST on Braille publishers, furthering their economic and social marginalization.

Article 15: The GST on disability aids could be interpreted as violating Article 15, which prohibits discrimination on various grounds, including “place of birth.”

Rights of Persons with Disabilities Act, 2016: Section 3 of this Act specifically prohibits discrimination against persons with disabilities, reinforcing the argument against the GST on mobility aids.

Indirect Discrimination: Chief Justice D Y Chandrachud’s 2021 judgment on Article 15 (Lt. Col. Nitisha) emphasized the need to recognize indirect discrimination. It is also a form of indirect indiscrimination.

Contradicts government stand: This situation contradicts the government’s stated concern for disabled individuals, whom Prime Minister Narendra Modi refers to as “divyang” (divine in Hindi).

Supreme Cout Judgement: SC has time and again struck down the laws after the test the constitutionality of a tax levied by the government. For example, in cases such as Sakal Papers (1961) case, Indian Express (1984) case, Aashirwad Films (2007).

What should be done?

Reform Tax Policies: Policymakers should ensure that tax policies do not disproportionately impact marginalized groups, including disabled persons.

Enhance Legal Protections: Strengthen legal frameworks to prevent indirect discrimination and ensure that all policies promote inclusivity and fairness.