In Lok Sabha, the Minister of State in the Ministry of Finance, Shri Pankaj Chaudhary, answered Unstarred Question No. 2394 on Monday, 3 August 2026/12 Shravana, 1948 (Saka), on “GST Rebates for Assistive Devices for Persons with Disabilities.” The question was raised by Shri Asaduddin Owaisi, Member of Parliament.
The Minister informed the House that most specified assistive devices, rehabilitation aids and other goods used by Persons with Disabilities attract a concessional GST rate of 5 per cent. Certain specified goods are fully exempt from GST.
Certain services relating to the rehabilitation, treatment and care of Persons with Disabilities are also exempt from GST, subject to the conditions prescribed in the relevant notification.
Assistive devices covered by the concessional GST rate
The assistive devices and technologies attracting the concessional GST rate include orthopaedic appliances such as crutches, surgical belts, trusses, splints and fracture appliances. Artificial parts of the body, intraocular lenses and appliances worn, carried or implanted in the body to compensate for a disability are also covered.
Braille writers and writing instruments, Braille frames, slates, writing guides, styli and Braille erasers are included in the list. The concessional rate also applies to canes, electronic aids such as sonic guides, optical and environmental sensors, speaking or Braille calculators and other arithmetic aids.
Geometrical and measurement aids, including Braille protractors, scales, compasses, tactile displays, specially adapted clocks and watches and electronic measuring equipment, are also covered.
Wheelchairs, mobility aids and hearing devices covered
Wheelchairs, vehicle retrofitment kits for use by persons with disabilities, artificial electronic larynxes and cochlear implants are included among the goods attracting the concessional rate.
The list also covers carriages for persons with disabilities, whether motorised or mechanically propelled, and their parts and accessories. Parts of crutches, wheelchairs, walking frames, tricycles, Braille-writing machines and artificial limbs are similarly covered.
Walking sticks, including seat-sticks, corrective spectacles, hearing aids and parts used in the manufacture of hearing aids also attract the concessional GST rate.
Assistive technologies for persons with visual and physical disabilities
Talking books, large-print books, Braille embossers, talking calculators and talking thermometers are covered under the concessional framework.
Equipment used for mechanical or computerised production of Braille and recorded material—including Braille computer terminals and displays, electronic Braille equipment, transfer and pressing machines and stereotyping machines—is also included.
Other covered items include Braille paper, appliances specially designed for persons with visual disabilities, electronic orientation and obstacle-detection devices, white canes, Braille typewriters and watches, educational and vocational aids, assistive listening devices and audiometers.
External catheters, specialised cushions for preventing bedsores, stair lifts, urine-collection bags, joint-replacement and spinal implants and other instruments and implants for persons with severe physical disabilities are also included.
Income-tax relief under the new tax regime
The Minister informed the House that the new tax regime under Section 202 of the Income-tax Act, 2025 provides simplified compliance through lower slab rates, an enhanced rebate and higher standard deductions. These general benefits are available to eligible taxpayers, including persons with disabilities.
Under the new regime, income up to ₹4 lakh is taxable at the nil rate. Income from ₹4 lakh to ₹8 lakh is taxable at 5 per cent, while income from ₹8 lakh to ₹12 lakh is taxable at 10 per cent.
The applicable rate is 15 per cent for income from ₹12 lakh to ₹16 lakh, 20 per cent for income from ₹16 lakh to ₹20 lakh, 25 per cent for income from ₹20 lakh to ₹24 lakh and 30 per cent for income exceeding ₹24 lakh.
Resident individuals opting for the new tax regime are eligible for an enhanced rebate under Section 156(2), providing tax-free income up to ₹12 lakh, subject to the applicable provisions. Marginal relief is also available where income marginally exceeds ₹12 lakh.
Salaried taxpayers are eligible for a standard deduction of ₹75,000, or the amount of salary, whichever is lower. The standard deduction from family pension is one-third of the pension received or ₹25,000, whichever is lower.
Specific tax protections for persons with disabilities
Disability pension received by a former member of the Armed Forces or paramilitary forces of the Union who was invalided out because of a bodily disability attributable to or aggravated by service is fully exempt from income tax under the specified provision of Schedule III.
The Income-tax Act, 2025 also provides an exclusion from the clubbing provisions in the case of a minor child with a disability of the nature specified under Section 154. The income of such a minor is assessed separately instead of being clubbed with the income of the parent earning the higher income.
Health insurance products for persons with disabilities
The Insurance Regulatory and Development Authority of India has not introduced a scheme providing financial incentives to private insurance companies for offering health insurance coverage to persons with disabilities.
However, IRDAI has mandated every general and health insurer to offer at least one health insurance product for persons with disabilities. The requirement is based on the model product notified through Circular No. IRDAI/HLT/CIR/MISC/58/2/2023 dated 27 February 2023.
GST collection data not maintained separately
The Government stated that information regarding GST collections from disability-related services and products is not maintained separately in the State-wise and disability-wise manner sought.
The concessional GST treatment for assistive devices, exemption of specified care and rehabilitation services, tax protections under the new Income-tax regime and mandatory availability of insurance products are aimed at improving accessibility and providing financial support to persons with disabilities and their families.
The answer can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/08/LS-GST-Rebates-for-Assistive-Devices-for-Persons-with-Disabilities-03.08.2026.pdf
