Petition Filed Before SC Demanding Exemption Of Equipment For Disabled From Levy Of GST; Notice Issued [Read Petition]

The Supreme Court, on Monday, issued notice to the Centre, on a Petition seeking exemption of mobility aids used by persons suffering with disabilities from levy of the Goods and Service Tax (GST).

The notice was issued by a Bench comprising Chief Justice of India J.S. Khehar and Justice Chandrachud, on the Petition filed by one Mr. Nipun Malhotra, who himself is wheel-chair bound.

Mr. Malhotra avers that imposition of a tax on wheelchairs is akin to imposition of a financial penalty on the able-bodied for walking. Such penalty has, thereby, been contended to be violative of Articles 14 and 19(1) of the Constitution of India.

With regard to violation of Article 19(1) (d), the Petition explains, “Article 19(1) (d) of the Indian Constitution expressly guarantees to all citizens (disabled included), the fundamental right to move freely throughout the territory of India. This guarantee is impliedly extended to even those with loco-motor disabilities and hence the imposition of any tax or levy which curtails that right in any manner is unconstitutional and must be set aside.”

Mr. Malhotra further contends that the imposition of tax/cess on Braille material and writing paper “is akin to imposing a State sponsored financial burden on reading, which is directly violative of the Right of Free Speech and Expression for the entire blind community which relies on such aids as essential goods.”

Besides, he contends that any tax or levy on a basic mobility item used by the disabled, fails the long-standing test of equality laid down under Article 14 of the Constitution of India.

The Petition further demands expansion of the meaning of the phrase “place of birth” to include “disabilities” acquired either by birth or by extraneous reasons beyond the control of the citizen.

“The imposition of any tax which discriminates against a class of citizens, who by virtue of their „place of birth‟ are rendered disabled and, who, to obtain parity with other able-bodied citizens rely upon mobility aids upon such tax is imposed, would necessarily be prohibited as unconstitutional. Furthermore, Article 15 also protects against any discrimination which poses a restriction upon a citizen’s right to access or use public spaces,” it contends in this regard.

The Petition makes reference to GST systems in other Commonwealth countries, which specifically carve out an exception for manufacturers and users of disability aids. The exceptions referred to by the Petition are in the form of statutory tax exemptions, whereby the entire manufacturing/supply chain right up till the end user is fully exempted from paying any taxes for all Goods and Services meant for the use of Persons with Disabilities.

Read the Petition Here