Page 28 - GSTL_14th May 2020_Vol 36_Part 2

J28 GST LAW TIMES [ Vol. 36

THE INHUMANE LEVY OF GST ON EQUIPMENT & AIDS OF DISABLED AND BLIND
INHUMANE LEVY OF GST ON EQUIP-
MENTS & AIDS OF DISABLED AND BLIND
PERSONS
INHUMANE LEVY OF GST ON EQUIPMENTS & AIDS OF DISABLED
By
Narendra Sharma
ADVOCATE

The Constitution of India has provided for a wel-
fare state which caters to the needs of all persons and not
only the fit and well provided. It is therefore matter of
concern that GST laws impose heavy taxes on many items that are used by phys-
ically handicapped persons.
Taxes on Instruments/Appliances of Handicapped/Disabled/Blinds
GST Law provides levy of tax @ 5% under Chapter Heading 90 which in-
cludes Crutches, Wheel chairs, Walking frames, Tricyles, Braillers and Artificial
Limbs and orthopaedic appliances under Chapter Heading 9021. Orthopaedic
appliances, includes crutches, surgical belts and trusses; splints and other frac-
ture appliances, artificial parts of the body liable to tax @ 12%.
There are more than 350 types of instruments/appliances/accessories
and constituents thereof. Further, there are Orthosis, Prosthesis, Orthotic Com-
ponents, Prosthetic Components, Rehabilitation Aids, Associated Special Tools
and Orthotic and Prosthetic Supplies. Many of these items which are not specifi-
cally classified attract GST @ 18%. The detailed chart of levy of GST on equip-
ments meant for the physically challenged are as below :-
Taxable @ 2.5% (CGST) + 2.5% (SGST)

S. Chapter Description of goods Rate
No. Heading/ of
Sub-heading/ Tax
Tariff item
256 90 or any Parts of the following goods, namely - 5%
other Chapter (i) Crutches
(ii) Wheel chairs
(iii) Walking frames
(iv) Tricyles
(v) Braillers; and
(vi) Artificial Limbs

GST LAW TIMES  14th May 2020  28