GST on Assistive Devices for Persons with Disabilities: Government Maintains 5% Concessional Rate
Background and Parliamentary Context
The Indian government's position on GST applicability to assistive devices and technologies used by Persons with Disabilities (PWDs) was formally placed on record in the Rajya Sabha on 28th July 2026. The Ministry of Finance responded to Rajya Sabha Unstarred Question No. 1029, raised by Shri R. Girirajan, addressing concerns around the GST burden on essential aids and equipment used by PWDs across the country.
The question covered three key dimensions — whether representations had been received from disability advocacy groups and relevant departments, what the prevailing GST structure looks like for various assistive devices, and whether any rationalisation or elimination of taxes on such products was being considered.
The response was delivered by Shri Pankaj Chaudhary, Minister of State in the Ministry of Finance, and carries significant implications for disability welfare policy intersecting with indirect taxation.
Representations Received from Stakeholders
In response to Part (a) of the question, the Ministry confirmed that multiple representations have indeed been received from various stakeholders — including disability rights organisations and related bodies — urging the government to grant full GST exemption on assistive devices and technologies deployed by PWDs. While the Ministry acknowledged these representations, it clarified that decisions on GST rates and exemptions are not unilaterally made by the Ministry of Finance but are governed by the recommendations of the GST Council, a constitutional body comprising representatives from both the Central Government and the States/Union Territories.
This acknowledgment is significant as it signals that the concerns of disability rights advocates have formally reached the government's notice, even if a blanket exemption has not yet been granted.
Current GST Rate Structure on Assistive Devices
Concessional 5% GST Rate
As clarified in Part (b) of the reply, the vast majority of assistive devices and technologies used by PWDs are currently taxed at a concessional GST rate of 5%. This concessional rate is prescribed under Schedule I to Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025.
The 5% rate applies across a wide spectrum of assistive equipment categorised under the annexure to the reply, which is detailed further below.
Hearing Aids — Fully Exempt
A notable exception to the 5% rate structure is hearing aids, which enjoy complete exemption from GST under Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025. This exemption also extends to parts used in the manufacture of hearing aids, thereby supporting the domestic manufacturing ecosystem for this critical device category.