GST rate of output supply is lower than the GST rate on inputs used for their manufacture.
New Delhi: The Centre or more specifically the Ministry of Finance has listed 22 products or devices for physically challenged persons that will attract a concessional GST rate of five per cent only.
.Braille writers and braille writing instruments
.Handwriting equipment like Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
.Canes, Electronic aids like the Sonic Guide;
.Optical, Environmental Sensors;
.Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braille calculator;
.Geometrical aids like Combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels;
.Electronic measuring equipment such as Calipers, Micrometers, Comparators, Gauges, Gauge Block Levels, Rules, Rulers and Yardsticks
.Drafting, Drawing Aids, Tactile Displays
.Specially adapted Clocks and Watches
.Orthopaedic appliances falling under heading No.90.21 of the First Schedule
.Wheel Chairs falling under heading No.87.13 of the First Schedule
.Artificial electronic larynx and spares thereof
.Artificial electronic ear (Cochlear implant)
.Talking books (in the form of cassettes, discs or other sound reproductions) and large-print books, Braille embossers, talking calculators, talking thermometers
.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
.All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
.Aids for improving mobility of the blind such as electronic orientation and obstacle detecting appliance and white canes
.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 and vocational aids specifically adapted for use of the blind
.Assistive listening devices, audiometers
.External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
.Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement.
In a statement, the government said most of the inputs and raw materials for manufacture of these assistive devices/equipments attract a GST of 18 per cent, and it was of the view that a concessional five per cent GST rate would enable domestic manufacturers to avail Input Tax Credit of GST paid on their inputs and raw materials.
Further, it was stated that the GST law provides for refund of accumulated input tax credit, in cases, where the GST rate of output supply is lower than the GST rate on inputs used for their manufacture.
The five per cent 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.