In the Rajya Sabha, Minister of State in the Ministry of Finance, Shri Pankaj Chaudhary, answered Unstarred Question No. 1029 on July 28, 2026, regarding GST rates on assistive devices and technologies used by Persons with Disabilities.
The Minister informed the House that the Government has received representations from various stakeholders seeking GST exemption on assistive devices and technologies used by Persons with Disabilities.
Most assistive devices and technologies used by Persons with Disabilities already attract a concessional GST rate of 5 per cent under Schedule I to Notification No. 09/2025-Central Tax (Rate), dated September 17, 2025. Hearing aids are exempt from GST under Notification No. 10/2025-Central Tax (Rate), dated September 17, 2025.
The Minister stated that GST rates and exemptions are prescribed on the recommendations of the GST Council, a constitutional body comprising representatives of the Central Government and the States and Union Territories.
At its 56th meeting held on September 3, 2025, the GST Council undertook a comprehensive rationalisation of GST rates. Pursuant to the Council’s recommendations, GST on prosthetic and orthopaedic appliances, artificial parts of the body and other appliances falling under Heading 9021 was reduced from 12 per cent to 5 per cent.
Hearing aids and parts used in their manufacture continue to remain exempt from GST. The concessional rate of 5 per cent on specified assistive devices and technologies used by Persons with Disabilities has also been retained.
The list of assistive devices attracting the concessional GST rate includes orthopaedic appliances such as crutches, surgical belts, trusses and splints; fracture appliances; artificial parts of the body; devices worn, carried or implanted to compensate for a disability; and intraocular lenses.
Braille-related devices and technologies covered under the concessional rate include Braille writers, Braille writing instruments, Braille frames, slates, writing guides, styli, Braille erasers, Braille calculators and geometrical and arithmetic aids. Electronic measuring equipment, tactile displays and specially adapted clocks and watches are also included.
Wheelchairs falling under Heading 87.13 and retrofitment kits for vehicles used by Persons with Disabilities attract the concessional GST rate. Artificial electronic larynxes and their spare parts, as well as cochlear implants, are also included in the list.
The concessional rate also applies to talking books, large-print books, Braille embossers, talking calculators, talking thermometers and equipment used for the mechanical or computerised production of Braille and recorded material. Braille computer terminals, displays, electronic Braille equipment, transfer and pressing machines, stereotyping machines and Braille paper are similarly covered.
Other eligible devices include appliances specially designed for use by visually impaired persons, electronic orientation and obstacle-detection devices, white canes, Braille typewriters, Braille watches, teaching and learning aids, vocational aids and other technical devices intended for education, rehabilitation, training and employment.
Assistive listening devices and audiometers also attract the concessional GST rate. The list further covers external catheters, special jelly cushions used to prevent bed sores, stair lifts, urine collection bags and specified instruments and implants for persons with severe physical disabilities, including joint-replacement and spinal instruments and implants, along with bone cement.
The existing tax framework therefore provides either a concessional GST rate or full exemption for a wide range of essential assistive devices and technologies, with the objective of improving their affordability and accessibility for Persons with Disabilities.
The Answer can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/RS-GST-rates-on-assistive-devices-and-technologies-used-by-PWDs-28.07.2026.pdf
