The Supreme Court would be considering a petition challenging the levy of GST on the disability equipments under the Central GST Act, 2017.
Earlier, a writ petition has been by one Mr. Nipun Malhotra versus Union of India was filed in 2017 wherein a bench led by Justice DY Chandrachud in 2020, had granted the petitioner liberty to move a representation before the GST Council seeking waiver of GST on disability equipments. However, the levy is not abolished.
“This is something in the policy domain…then we will have to hold that there should be no GST on medical devices”, Justice Chandrachud said. “There is a 5% GST on braille paper, wheelchairs..an able bodied person pays no GST for walking..”, the counsel submitted. “Our concern is how to unshackle a policy matter, otherwise you have a point”, Justice Chandrachud said. The judge agreed to list the matter in September for hearing.
Earlier, the bench had sought the assistance of the Attorney General for India in the matter.
In the hearing held in October 2020, AG KK Venugopal had said that while he understood the difficulties of the petitioners at a humanitarian level, mere imposition of tax cannot be held to be infringing the fundamental rights so as to warrant judicial interference.
The GST on disability aids was also a violation of the guarantee of equal opportunities made by the Rights of Persons with Disabilities Act 2016.
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