On GST rate for specified items for Physically Challenged Persons
GST
Dated:- 4-7-2017
Some questions are raised about GST rates fixed for specific devices for physically challenged persons. This matter is explained here in below.
Assistive devices and rehabilitation aids for physically challenged persons, listed below, have been kept at the concessional 5% GST rate:
1) Braille writers and braille writing instruments;
2) Handwriting equipment like Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
3) Canes, Electronic aids like the Sonic Guide;
4) Optical, Environmental Sensors;
5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braill
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lle embossers, talking calculators, talking thermometers;
15) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines;
16) Braille Paper;
17) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind;
18) Aids for improving mobility of the blind such as electronic orientation and obstacle detecting appliance and white canes;
19) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments
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GST rate of output supply is lower than the GST rate on inputs used for their manufacture. Therefore, 5% GST rate on these devices/equipments would enable their domestic manufacturers to claim refund of any accumulated Input Tax Credit. That being so, the 5% concessional GST rate on these devices/equipment would result in reduction of the cost of domestically manufactured goods, as compared to the pre-GST regime.
As against that, if these devices/equipments are exempted from GST, then while imports of such devices/equipments would be zero rated, domestically manufactured such devices/equipments will continue to bear the burden of input taxes, increasing their cost and resulting in negative protection for the domestic value addition.
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