Challenge to GST on Mobility Aids for Disabled: Supreme Court issues Notice

On August 21, a Supreme Court Bench of Chief Justice JS Khehar and Justice DY Chandrachud issued notice to the Centre in a petition filed by noted disability rights activist Nipun Malhotra, challenging the levy of GST on mobility aids for Persons With Disabilities (PWDs)..Argued by Advocate Jai A Dehadrai and drawn by Advocate Manisha Ambwani, the petition contends that the imposition of GST on mobility aids used by disabled citizens is violative of the Fundamental Rights guaranteed by Articles 14, 15, 19 and 21 of the Constitution of India..The petition also urges the apex court to give an expansive interpretation of the phrase “place of birth” contained within Article 15 of the Constitution, to include “disability” within its meaning, so that a person is not discriminated against because of a factor(s) or circumstances beyond her control. This would include disabilities, which are genetic as well as those acquired later in life..Moreover, Article 15 also protects against any discrimination which poses a restriction upon a citizen’s right to access or use of public spaces..The imposition of GST on mobility aids such as Braille materials and other implements and vehicles meant for those with locomotor and other disabilities is of a “socially divisive nature” and deprives the disabled of the right to live with equal participation and dignity, the petition claims..The petition further contends that the imposition of GST on reading and hearing aids infringes upon the Fundamental Right to freedom of speech and expression, while a tax on mobility aids impinges upon the freedom of movement..On June 15, this year, Malhotra had written to the central government to not impose the GST on mobility aids. Having received no reply, he was constrained to move the Court challenging Notification No. 1 of 2017 dated June 28, 2017, which imposed GST on goods and services across India..The petition contends that all persons with locomotor and other disabilities rely permanently on external aids, and even a “concessional” rate of 5% GST is akin to imposing a financial penalty on people who comprise 2.7% of India’s population according to the 2011 Census..Citing the examples of various Commonwealth countries such as the UK, Australia, Canada, Ireland and New Zealand, which have 0% GST on products used by PWDs, the petition accuses the government of rank insensitivity towards the plight of disabled people. It cites the Supreme Court’s observation in paragraph 34 of Jeeja Ghosh & Anr v Union of India & Ors that “non-disabled do not understand disabled ones”..The petition also cites the Supreme Court’s ruling in Aashirwad Films vs Union Of India & Ors in which it was held that a taxing statute cannot be permitted to have a socially divisive outcome..Harping upon the fundamental right of PWDs to live in equality with able-bodied persons, the petition makes out a case for removing GST on those goods and products so that they are not put at any disadvantage when it comes to their equal participation in society and leading a live with dignity..Read Petition:.Click here to download the Bar & Bench Android App