GST Bill 2017 - Persons with Disabilities - enabled.in

GST Bill 2017 – Persons with Disabilities

GST Bill 2017 – Persons with Disabilities –  Summary Report. (Last update on 10th July, 2017)

GST Bill 2017 vs Persons with Disabilities Summary Report.

GST 2017 – NIL Tax

Chapter 49:1 – Braille books [4901].
Niramaya Health Insurance Scheme [ref: Notification9-IGST] –  [28th June 2017]

GST 2017 – 5% Tax

Chapter 48:8 – Braille paper [4823 90 11]
Chapter 84:32 Braille typewriters, electric or non- electric [8472]
Chapter 90:1
– Hearing aids [9021].
Chapter 91:1 – Braille watches [9101, 9102]

Chapter 87:1 – Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.

Chapter 90:4 – Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v)Braillers; and (vi) Artificial limbs

Chapter 90:5 – Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012 .

 

GST 2017 – 12% Tax

Chapter 90:9 – Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability [9021].

GST 2017 – 18% Tax

Chapter 87:1 – Cars for physically handicapped persons [8703]

GST 2017 28% Tax

Nil

 

List 32 (See S. No. 488 of the Table) – 5% GST Tax

(A)
(1) Braille writers and braille writing instruments
(2) Hand writing equipment 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 Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yardsticks
(8) Drafting, Drawing aids, tactile displays
(9) Specially adapted clocks and watches

(B)

(1) Orthopaedic appliances falling under heading No.90.21 of the First Schedule
(2) Wheel chairs falling under heading No. 87.13 of the First Schedule

(C)Artificial electronic larynx and spares thereof

(D) Artificial electronic ear (Cochlear implant)

(E)

(1) Talking books (in the form of cassettes, discs or other sound reproductions) and largeprint books, braille embossers, talking calculators, talking thermometers
(2) 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
(3) Braille paper for the production of braille books
(4) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind
(5) Aids for improving mobility of the blind such as electronic orientation and obstacle detection appliance and white canes
(6) Technical aids for education, rehabilitation, vocational training and employment of t he 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
(7) Assistive listening devices, audiometers (8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement

Resources

Council Meet 18 May – bit.ly/gst-council-0518
Council Meet 11 June – bit.ly/gst-council-0611
Notification 28 June – bit.ly/gst-g-rate-0628
Google Drive Dump – bit.ly/gst04pwd
Table Accessible ver – bit.ly/gst-lies-table
Earlier Taxes 2016-17 – CXT – bit.ly/gst-rates-cxt-1617
HS Code 9021 – bit.ly/gst-9021
List 32 – bit.ly/gst-32
FULL 18 May GST rate – bit.ly/gst-rates-18May

 

Downloads

  1. REVISED GST RATE FOR CERTAIN GOODS – [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] – (PDF, 287KB)
  2. Notification9-IGST [28th June 2017]
  3. Notification No.1/2017-Integrated Tax (Rate) – IMB, PDF [28th June 2017]
  4. GST 2017 (1MB, PDF)
  5. List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012 (1MB, PDF)
  6. Classification

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19 Comments

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  1. I am a physically handicapped person (80%). I want to open a online (handmade jewelry) store .How can I get the benefit to and want to know the exact procedure. Kindly help me.

    1. Dear friend,
      follow this link, to know about the GST exemption,

      https://cleartax.in/s/tractors-motor-vehicles-gst-rate-hsn-code

      Do not pay any GST tax to Govt. If you will pay it will not return.

      I could not purchase vehicle due to not clear rule and procedure available any where.
      but It takes 2 to 3 month to complete the process.

      A person who is handicapped unable to roaming in Govt department to know the procedure and initiate it.
      finally leave benefit for Govt. to strengthen them. Haaaaaaaaaaaaaaaa

      You need arrange from for GST exemption, choose you vehicle, take car approval from car agency and block for that period by paying full amount. submit that approved form in transport department as said in link, get sanction and submit paper to car agency.

      This long and unsolved procedure which I could understand during my car purchasing. I don’t have hard sole in my shoes for wear.

      If you could proceed lil ahead please inform.
      ritooza @ gmail.com

  2. When the time period I submitthe documents for GST benefits for physically handicapped from buying car?

  3. KRISHNAMURTHY-Mangalore Karnataka,

    I want buy a car Hundai, how i can get under 18% GST,Where i have to approach delear will not agree to bill under 18%.Give certain guide n help to buy a car.
    My contact number :7411084459/7406277299

  4. Sir,
    please help us to get solution / information on above points raised by handicapped persons.
    Many of us is having similar problems.

  5. Sir, actually we all are wanted to know the exact procedure of buying a car for handicapped persons with GST benefits

    Are you reading us

    Plz answer

    1. How can I get the benefit to purchase a new car and dealer can not agree to sell car 18%gst

  6. Sir, I am a Handicapped Person and want to buy a car. But dealers don’t agree to sell the cars to us at the rate of 18% of GST. What to do?

  7. Please tell me what type of benefits for physically handicapped recording gst plan

      1. what is Bankbazaar.com where it says new vehicle less than 1500cc is exempted from kerala road tax ?

    1. My son Pritesh is hearing imparted (Deaf & Dumb) and he was using Cochlear S -Print Hearing Machine since 2008. Now this machine was absolute so we had to upgrade with new Kanso Machine worth Rs. 5.75 Lac and also had paid GST @5% on it. Earlier there was 100% tax exemption given by Central Govt., for any Hearing Aids, accessories, spare parts etc…Now after GST implementation I have to pay GST on any accessories, batteries etc..My question is GST it applicable on this and why please clarify on this.

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