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The Finance Minister, Shri ArunJaitleyon 6 June 2017 stated on social media that daily consumer goods being used by the common man among others to become cheaper after GST.  Ministry of Finance stated that day-to-day commodities will attract zero GST after the indirect tax regime is rolled out on July 1. Little they are aware that commodities and goods used by differently abled community are at par at consumer goods used by common man for day to day living. Goods like hearing aids, clutches, wheelchairs, etc. are basic necessities for hearing, walking, going from one place to another, levying GST on them is basically charging tax for your basic right to live.

The Preamble of the Constitution embodies the concept of social justice and equality of status and opportunity to all the people of India. The disabled citizens have the same rights as other citizens to a decent standard of living and economic security, right to work, education, employment and also right to access and communication. If for normal citizensconsumer goods, GST rate is zero then why GST rate should not be zero for goods used by disable for survival and access? Because of lack affordability for basic goods for disable, they are excluded and prevented from participating fully in equal terms in mainstream society, again burdening them with GST will add misery.

At present, as per Maharashtra VAT, aids and implements used by handicapped persons as components and parts thereof is attracting zero percentage rate of VAT. Similar was the position for most of the States in India where goods used by disabled person were exempt. Then why GST is applicable on them now? In most of international countries such goods are not only exempted but also the manufacture of such goods are given refund of input tax credit which goes in making or producing goods required by Disabled, so that overall cost of the product are reduced.

The cost of living for a disable is relatively high in country like India, considering major public transport are not accessible. People who are educated and live in metros prefer to travel by own vehicles as public transport are not wheelchair accessible.  In such a scenario GST rate of 18% on cars for physically handicapped persons is not justifiable. GST rate should be revised to zero to encourage person with disability to enter main stream and join jobs.

Following are the Goods used by Disable which will be taxed in GST

Goods used by Disable

Rate of Taxes

Hearing aids


Braille watches 


Coronary stents and coronary stent systems for use with cardiac catheters


Artificial kidney


Disposable sterilized dialyzer or micro barrier of artificial kidney


(i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs, Assistive devices, rehabilitation aids and other goods for disabled


Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled


Cars for physically handicapped persons


We are proposing Government to make separate HSN code for all the commodities and parts which are used in making goods used for basic living by disable so it can be easily categorised without any confusion and charge zero rate for all such goods.

The question millions of disable are asking is, if it is One Nation One Tax, then why GST is charged on disable community which was not previously existing?

Please Sign the Petition so that we can have a better representation and forward the proposal tothe Finance MinisterArunJaitleyand Prime Minister NarendraModibefore 30th June the date of Next Council Meeting.

Also Share with your friends and family as you would be helping Millions to get their Basic Right to live with dignity.

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CA Chirag Chauhan

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    I hope by reading this article you got enlighten on ,Sign the Petition - Disability goods to be taxed at zero rate in GSTfurther to mention before taken any financial decision based on this content it is prefered to take an expert opinion as matter can be subjective.