Page 30 - GSTL_14th May 2020_Vol 36_Part 2

J30 GST LAW TIMES [ Vol. 36
Thus, the Constitution of India takes sufficient care to protect citizens from the dis-
advantage that accrues to them due to physical disability including blindness.
Supreme Court of India on Disabled Persons
The Hon’ble Apex Court observed as below in :
* Mahesh Gupta & Ors. v. Yashwant Kumar Ahirwar & Ors. [AIR 2007
S.C. 3136]
10. The State in terms of Article 16 of the Constitution of India
may make two types of reservations vertical and horizontal. Article
16(4) provides for vertical reservation; whereas Clause (1) of Article
16 provides for horizontal reservation.
13. Furthermore, when the decision was taken, the Persons with
Disabilities (Equal Opportunities, Protection of Rights and Full Par-
ticipation) Act, 1995 (for short “the 1995 Act”) had come into force.
In terms of the 1995 Act, the States were obligated to make reserva-
tions for handicapped persons. The State completely lost sight of its
commitment both under its own policy decision as also the statuto-
ry provision.
The Persons with Disabilities (Equal Opportunities, Protection of Rights
and Full Participation) Act, 1995.
This Act was repealed by The Right of Persons with Disabilities
Act, 2016 (49 of 2016) w.e.f. 7-2-1996.
Preamble of the Act
An Act to give effect to the Proclamation on the Full Participation
and Equality of the People with Disabilities in the Asian and Pacific
Region.
WHEREAS the Meeting to Launch the Asian and Pacific Decade of
Disabled Persons 1993-2002 convened by the Economic and Social
Commissioner for Asia and Pacific held at Beijing on 1st to 5th De-
cember, 1992, adopted the Proclamation on the Full Participation
and Equality of People with Disabilities in the Asian and Pacific
Region;
AND WHEREAS India is a signatory to the said Proclamation;
AND WHEREAS it is considered necessary to implement and Proc-
lamation aforesaid.
Conclusion
Beginning from Preamble of Constitution of the India, we can notice that
Directive Principle and every where Government is expected to do needful in
favour of disabled persons including blinds. Moreover India is signatory to the
proclamation on the Full Participation and Equality of the People with Disabili-
ties in the Asian and Pacific Region. (Beijing Convention 1992). It’s a moot ques-
tion as to why only Hearing Aids have been exempted from GST.
It is against Constitutional morality to continue the levy of GST Tax on
those equipment which are used only by disabled and/or blind persons. The re-
lated equipment for disabled and blinds, they should be declared exempt under
GST Laws (State/Central/Union Territory).
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