Petition seeking GST Exemption to Mobility Aids used by Disabled Persons: SC issues Notice to Centre [Read Petition]

A writ petition seeking exemption of mobility aids used by disabled persons under the newly implemented Goods and services Tax (GST) has been admitted by the Supreme Court on Monday. Chief Justice of India J.S. Khehar and Justice Chandrachud have issued notice to the Centre in this regard.

The petitioner, Mr. Nipun Malhotra, who himself is wheel-chair bound has contended that levy of GST on wheelchairs is nothing less than an imposition of a “financial penalty” on the able-bodied for walking. Such penalty would amount to violation right to equality and freedom guaranteed under Articles 14 and 19(1) of the Constitution of India.

“Article 19(1) (d) of the Indian Constitution expressly guarantees to all citizens (disabled included), the fundamental right to move freely throughout the territory of India. This guarantee is impliedly extended to even those with loco-motor disabilities and hence the imposition of any tax or levy which curtails that right in any manner is unconstitutional and must be set aside.”

Mr. Malhotra also challenges the levy of tax/cess on Braille material and writing paper. “This is akin to imposing a State sponsored financial burden on reading, which is directly violative of the Right of Free Speech and Expression for the entire blind community which relies on such aids as essential goods,” he said.

The Petition further demands expansion of the meaning of the phrase “place of birth” to include “disabilities” acquired either by birth or by extraneous reasons beyond the control of the citizen.

The imposition of any tax which discriminates against a class of citizens, who by virtue of their „place of birth‟ are rendered disabled and, who, to obtain parity with other able-bodied citizens rely upon mobility aids upon such tax is imposed, would necessarily be prohibited as unconstitutional,” the petition reads.

The Petition also makes reference to GST systems in other Commonwealth countries, which specifically carve out an exception for manufacturers and users of disability aids. The exceptions referred to by the Petition are in the form of statutory tax exemptions, whereby the entire manufacturing/supply chain right up till the end user is fully exempted from paying any taxes for all Goods and Services meant for the use of Persons with Disabilities.

Read the full text of the Petition below.

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