Page 31 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] INHUMANE LEVY OF GST ON EQUIPMENTS & AIDS OF DISABLED J31
Tools and Implements used by the Handicapped Exempt
Throughout Country

States
Andhra Pradesh Andhra Pradesh Value Added Tax : Schedule-I : Sl. No. 2
Orthopaedic or fracture appliances, Artificial joints, Hearing
Aids, Others etc.
Bihar Bihar Value Added Tax : Schedule-I : Sl. No. 2
Aids and Implements used by handicapped persons.
Delhi Delhi Value Added Tax : Schedule-I : Sl. No. 2
(i) Orthopaedic or fracture appliances
(ii) Artificial joints and Artificial parts of the body
(iii) Hearing aid system
(iv) Parts and accessories of hearing aids
(v) Wheel chairs for invalid, whether or not mechanically
propelled and their parts and accessories
Gujarat Gujarat Value Added Tax : Schedule-I : Sl. No. 3
Aids & implements (used by handicapped persons)
(1) Braille educational equipment, Braille typewriter, Braille
writing slates and Braille Watch (2) Group hearing aids and
Hearing aids (3) Induction group aids (4) Speech Trainer (5)
Language Master (6) Audiometer (7) Voice chord (8) Walker
(9) Wheel chair (10) Calipers of all types (11) Artificial Limbs
(12) Crutches
Rajasthan Rajasthan Value Added Tax : Schedule-I : Sl. No. 2
Aids and implements used by handicapped persons/Arti-
ficial Hearing Aid, Artificial Limbs, Audiometer, ….. crutches
and calipers, tricycle, wheeled chair.
Uttar Pradesh Uttar Pradesh Value Added Tax : Schedule-I : Sl. No. 2
Aids & implement including motorized/non-motorized tri-
cycle used by handicapped persons.
West Bengal West Bengal Value Added Tax : Schedule-I : Sl. No. 2
Aids & implements (used by handicapped persons including
cervical spinal collar, walking stick, wheel chair and hearing
aid)

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GST LAW TIMES  14th May 2020  31