- Most assistive devices and technologies used by persons with disabilities continue to attract concessional GST of 5%.
- Hearing aids and parts used to manufacture them remain fully exempt from GST.
- The GST Council lowered GST on prosthetic/orthopaedic appliances, artificial body parts, and other Heading 9021 items from 12% to 5% in its 56th meeting.
- The 5% rate covers a wide range of items, including crutches, wheelchairs, Braille devices, cochlear implants, talking books/calculators, white canes, and assistive listening devices.
- GST rates and exemptions are decided based on GST Council recommendations, and the government has received requests for further exemption.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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