Hello everyone,

Expanding on our ongoing discussion about the financial challenges faced by
persons with disabilities, it's crucial to highlight several points.
Firstly, securing employment often presents significant hurdles for
individuals with disabilities. When this fundamental difficulty is
compounded by additional taxes on essential assistive devices through GST,
and now the removal of exemptions under the new income tax regime, the
cumulative financial burden becomes substantial.

A critical piece of information that is currently unclear is the import
duty on assistive technology that is not readily available in India. If
someone requires a specialized device that needs to be imported,
understanding the exact import duty becomes paramount to assessing the
overall cost and accessibility. This is a point that warrants further
investigation and clarification.

Regarding the discussion around Apple devices, I believe it's important to
differentiate between general consumer electronics and specific assistive
technologies. My perspective is that a device like an iPhone or a MacBook
is primarily an ordinary product, not assistive technology in itself, even
if it has accessibility features. Therefore, I don't believe these devices
should be tax-free, as that could potentially lead to exploitation or an
unintended benefit for general consumers rather than targeting those with
genuine assistive needs. However, if there is specific software that
clearly classifies as assistive technology—for instance, a screen reader
like JAWS, which is indispensable for many with visual impairments—then
that software should indeed be considered for tax exemption. The focus
should be on the functionality that directly addresses a disability, rather
than the device it runs on.

It is vital that we continue to advocate for policies that genuinely
support the financial well-being and independence of persons with
disabilities, addressing these various layers of economic strain.

Best,
Naman


On Sat, Sep 6, 2025 at 8:46 PM Naman Parakh <[email protected]> wrote:

> Hello everyone,
>
> To add to our discussion on financial considerations for persons with
> disabilities, please note that under the new income tax regime, exemptions
> for disabled individuals and disabled dependent are no longer available.
> This increases the financial burden on these families, beyond the GST on
> assistive devices.
>
> Best,
> Naman
>
>
> On Sat, Sep 6, 2025 at 8:12 PM UDIT Pandey <[email protected]> wrote:
>
>> Well said. And as for apple products, well it's very clear that Apple's
>> accessibility is very intuitive. So, people have to stretch their budget to
>> get those devices. No, I am not at all starting an Apple vs. Android
>> debate. Plus, one can live without these Apple products, but living without
>> assistive technologies is not possible.
>> And for the organizations distributing those tools, yes, they do. But
>> then, at the end, if anything fails, or any other problem, it's the
>> beneficiaries who suffer.
>> Just as I said before in my previous email, the ratio between cans and
>> cannots in our country is not that good yet. We have more cannots than
>> compared to cans. So, I think we have to think about them as well. Now, I
>> want to take a very basic, real-life example to illustrate why there should
>> be 0% GST for assistive devices. And, yes, I'll be neutral.
>>
>> A Real-Life Example: Wheelchair vs. Television
>> Imagine a person with a severe physical disability who needs a
>> specialized wheelchair to be mobile. This isn't just a basic manual chair,
>> but an advanced, motorized one with custom supports. Let's say it costs
>> ₹2,00,000. When the government adds a 5% GST, the price increases by
>> ₹10,000, bringing the total to ₹2,10,000.
>> Now, let's compare this to an able-bodied person buying a luxury item,
>> like a high-end television for their home, also costing ₹2,00,000. They are
>> also paying GST. But the key difference is that the television is a want,
>> and the wheelchair is an absolute need.
>> Some might say, "Why can't the person with a disability just get a
>> cheaper model, like the person can get a cheaper TV?" This argument falls
>> apart very quickly. A person buying a TV has a choice; they can buy a
>> cheaper model or no TV at all without any real impact on their life. The
>> person with the disability doesn't have that luxury. The "cheaper"
>> wheelchair might not have the correct posture support to prevent health
>> issues, or the right motor to safely navigate their daily environment.
>> Downgrading is not an option; it's a sacrifice of a basic human function.
>> Then, they might say, "If a person is paying ₹2,00,000, can't they also
>> pay the extra ₹10,000?" Again, this misses the point entirely. The GST on
>> the wheelchair is not a one-time expense. People with disabilities face a
>> host of other unavoidable costs, like ongoing medical care, special
>> transport, and other tools. The 5% GST on the wheelchair is just one part
>> of a continuous and heavy financial burden. The real question is not
>> whether they can pay, but whether the government should be taxing a
>> fundamental necessity.
>> This isn't about giving a handout. It's about removing a financial
>> barrier that stands in the way of a person's ability to be independent, go
>> to work, and contribute to our country.
>>
>> --
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>>
>

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