- The Goods and Services Tax (GST) regime in India, enacted in 2017 to simplify and consolidate the country’s tax system, imposes a five per cent tax on essential mobility aids such as prosthetic limbs, Braillers, and wheelchairs.
- This tax affects millions of disabled Indians, who must pay an additional amount for these necessary aids.
| Disability is not only a function of physical or mental impairment but its interaction with barriers resulting in a social milieu which prevents the realisation of full, effective and equal participation in society |
- This is contradictory to the proclaimed concern for the disabled, whom the Prime Minister refers to as “divyang” (divine).
- According to Article 14 of the Constitution, any tax penalising movement and learning, which are untaxed for able-bodied individuals, fails the test of reasonableness.
- Under Article 15, which prohibits discrimination based on “place of birth,” a purposive interpretation could include disability.
- This tax on essential goods for the disabled has been described as a form of discrimination.
- The Supreme Court has consistently struck down taxes that indirectly curtail fundamental rights in landmark cases.
- The GST on disability aids may perpetuate negative stereotypes and discriminate against the disabled, who should not bear such a tax for basic tasks like walking and reading.
- The Rights of Persons with Disabilities Act, 2016, specifically prohibits discrimination against disabled individuals.
Dig Deeper: Read observations of the Supreme Court in the Vikash Kumar Vs UPSC case in the context of the recent alleged disability certificate fraud of Pooja Khedkar.
