In Parliament, the Ministry of Finance stated that a 5% GST will continue to be charged on most assistive devices and rehabilitation aids for persons with disabilities; however, hearing aids will remain exempt. An 18% tax will continue to be levied on small petrol and diesel vehicles modified for persons with orthopedic disabilities.
Members of Parliament raised questions regarding the withdrawal of earlier rebates and discounts of up to 10% on assistive devices. They sought clarity on whether the government would rationalise or eradicate GST on essential aids.
The Minister of State for Finance, Pankaj Chaudhary, illustrated that GST rates are reported based on recommendations of the GST Council, a constitutional body comprising representatives from both the Union and State Councils.
GST rates
- 0% GST: Hearing aids and their parts are completely exempt.
- 18% GST: There is 18% GST rate on small petrol/diesel-driven motor vehicles for use by persons with orthopedic physical disability.
- 5% GST Devices: On various aids including Braille writers and Braille writing instruments, Electronic measuring equipment, speaking or Braille calculators, wheelchairs falling under heading No. 87.13 of the First Schedule of the Customs Tariff Act, 1975, prosthetics, orthopedic appliances, talking books, thermometers, audiometers, stair lifts, implants, retro-fitment kits for vehicles, and technical aids for education and rehabilitation of the blind.
The 56th GST Council meeting held on September 3, 2025, rationalised the overall tax structure into a simpler two-rate system and reduced GST on small petrol/diesel vehicles from 28% to 18%. But, it did not suggest any revision to the GST rate on vehicles for persons with disabilities, which continues at 18%.
The government confirmed that it has received explanations from disability rights organisations and other stakeholders requesting exemptions or additional concessions, especially regarding vehicles and wheelchairs. It outlined that any rate revision can merely be as per the recommendations of the GST council.
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